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 200001012 UILC 2518.01-01 Тема Time Limit Дата публикации 01/07/2000
Номер 200001012 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 01/07/2000
Номер 200001011 UILC 355.01-00 Тема Spin-Off Дата публикации 01/07/2000
Номер 200001011 UILC 356.00-00 Тема Receipt of Additional Consideration--Boot (Gain Recognized v. Not Recognized) Дата публикации 01/07/2000
Номер 200001011 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 01/07/2000
Номер 200001010 UILC 2055.00-00 Тема Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) Дата публикации 01/07/2000
Номер 200001009 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 01/07/2000
Номер 200001008 UILC 475.01-00 Тема Treatment of Securities Marked to Market Дата публикации 01/07/2000
Номер 200001007 UILC 367.40-02 Тема Liquidations Under Section 332 Дата публикации 01/07/2000
Номер 200001007 UILC 381.01-00 Тема Net Operating Loss Carryovers Дата публикации 01/07/2000
Номер 200001007 UILC 864.02-07 Тема Property Formerly Used in U.S. Business Дата публикации 01/07/2000
Номер 200001006 UILC 446.03-00 Тема Methods of Accounting (Permissible Method v. Not Permissible) Дата публикации 01/07/2000
Номер 200001006 UILC 446.04-02 Тема Required by Commissioner Дата публикации 01/07/2000
Номер 200001006 UILC 451.13-01 Тема Services (Rev. Rul. 71-21) Дата публикации 01/07/2000
Номер 200001006 UILC 7121.00-00 Тема Closing Agreements Дата публикации 01/07/2000
Номер 200001005 UILC 165.13-00 Тема Abandonment Losses Дата публикации 01/07/2000
Номер 200001004 UILC 1362.01-03 Тема Late Elections Дата публикации 01/07/2000
Номер 200001003 UILC 6621.01-00 Тема Overpayment and Underpayment Rates Дата публикации 01/07/2000
Номер 200001002 UILC 165.13-00 Тема Abandonment Losses Дата публикации 01/07/2000
Номер 200001001 UILC 61.43-01 Тема Lease of Property Дата публикации 01/07/2000
Номер 200001001 UILC 61.50-00 Тема Leveraged Leasing Дата публикации 01/07/2000
Номер 200001001 UILC 161.00-00 Тема Allowance of Deductions (Deductible v. Not Deductible) Дата публикации 01/07/2000
Номер 200001001 UILC 9214.04-00 Тема Computer Leasing Дата публикации 01/07/2000
Номер 199952095 UILC 4942.03-07 Тема Set-Asides Дата публикации 12/31/1999
Номер 199952094 UILC 418A.00-00 Тема Notice of Reorganization and Funding Requirements Дата публикации 12/31/1999