IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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Номер UILC Тема Дата публикации
Номер 200010032 UILC 385.01-00 Тема Debt v. Equity Дата публикации 03/10/2000
Номер 200010031 UILC 368.01-00 Тема Statutory Merger or Consolidation (Type "A") Дата публикации 03/10/2000
Номер 200010030 UILC 1362.01-03 Тема Late Elections Дата публикации 03/10/2000
Номер 200010029 UILC 1362.01-03 Тема Late Elections Дата публикации 03/10/2000
Номер 200010028 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 03/10/2000
Номер 200010028 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 03/10/2000
Номер 200010028 UILC 884.00-00 Тема Branch Tax Дата публикации 03/10/2000
Номер 200010027 UILC 925.00-00 Тема Transfer Pricing Rules Дата публикации 03/10/2000
Номер 200010026 UILC 1362.01-03 Тема Late Elections Дата публикации 03/10/2000
Номер 200010025 UILC 1362.01-03 Тема Late Elections Дата публикации 03/10/2000
Номер 200010024 UILC 1362.01-03 Тема Late Elections Дата публикации 03/10/2000
Номер 200010023 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 03/10/2000
Номер 200010022 UILC 1361.05-00 Тема Qualified Subchapter S Subsidiary Дата публикации 03/10/2000
Номер 200010021 UILC 6091.00-00 Тема Place for Filing Returns or Other Documents Дата публикации 03/10/2000
Номер 200010020 UILC 817.06-00 Тема Other Special Rules Дата публикации 03/10/2000
Номер 200010020 UILC 817.08-04 Тема Look-Through Diversification Дата публикации 03/10/2000
Номер 200010019 UILC 2518.02-00 Тема Disclaimer of Less than an Entire Interest Дата публикации 03/10/2000
Номер 200010019 UILC 2518.04-00 Тема Disclaimer by Surviving Spouse Дата публикации 03/10/2000
Номер 200010019 UILC 2055.12-00 Тема Charitable and Noncharitable Interest (Tax Reform Act of 1969) Дата публикации 03/10/2000
Номер 200010019 UILC 2055.12-10 Тема Reformations of Nonqualifying Interests Дата публикации 03/10/2000
Номер 200010018 UILC 144.01-10 Тема Manufacturing Facility Дата публикации 03/10/2000
Номер 200010017 UILC 162.00-00 Тема Trade or Business (Deductible v. Not Deductible) Дата публикации 03/10/2000
Номер 200010016 UILC 832.06-02 Тема Unpaid Losses Дата публикации 03/10/2000
Номер 200010015 UILC 2703.00-00 Тема Certain Rights and Restrictions Disregarded Дата публикации 03/10/2000
Номер 200010015 UILC 2703.01-00 Тема General Rule Дата публикации 03/10/2000