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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
Номер 200003029 UILC 1362.01-03 Тема Late Elections Дата публикации 01/21/2000
Номер 200003028 UILC 338.01-02 Тема Time in which Election must be made Дата публикации 01/21/2000
Номер 200003028 UILC 9100.07-00 Тема Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Дата публикации 01/21/2000
Номер 200003027 UILC 877.08-00 Тема Ruling Submission by Expatriating Long-Term Resident Дата публикации 01/21/2000
Номер 200003026 UILC 1362.01-03 Тема Late Elections Дата публикации 01/21/2000
Номер 200003025 UILC 9100.22-00 Тема Other Дата публикации 01/21/2000
Номер 200003025 UILC 1503.04-04 Тема Dual Resident Corporation Дата публикации 01/21/2000
Номер 200003024 UILC 446.04-17 Тема Change in Method of Accounting for Depreciation Дата публикации 01/21/2000
Номер 200003023 UILC 2518.00-00 Тема Disclaimers Дата публикации 01/21/2000
Номер 200003022 UILC 42.14-01 Тема Correction of Administrative Errors and Omissions Дата публикации 01/21/2000
Номер 200003021 UILC 50.00.00-00 Тема LEVY Дата публикации 01/21/2000
Номер 200003021 UILC 51.00.00-00 Тема LIENS Дата публикации 01/21/2000
Номер 200003020 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 01/21/2000
Номер 200003019 UILC 1362.01-03 Тема Late Elections Дата публикации 01/21/2000
Номер 200003018 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 01/21/2000
Номер 200003017 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 01/21/2000
Номер 200003016 UILC 4982.00-00 Тема Excise Tax on Undistributed Income of Regulated Investment Companies Дата публикации 01/21/2000
Номер 200003015 UILC 7701.25-02 Тема Qualified Motor Vehicle Operating Agreement Defined Дата публикации 01/21/2000
Номер 200003014 UILC 1042.00-00 Тема Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives Дата публикации 01/21/2000
Номер 200003013 UILC 170.00-00 Тема Charitable, Etc. Contributions and Gifts Дата публикации 01/21/2000
Номер 200003012 UILC 1502.13-00 Тема Intercompany Transactions Дата публикации 01/21/2000
Номер 200003011 UILC 1362.02-02 Тема Ceases to be Small Business Corporation Дата публикации 01/21/2000
Номер 200003011 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 01/21/2000
Номер 200003010 UILC 482.11-08 Тема Cost Sharing Agreements Дата публикации 01/21/2000
Номер 200003009 UILC 482.08-00 Тема Interest Дата публикации 01/21/2000