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 201931005 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 08/02/2019
Номер 201931005 UILC 355.01-02 Тема Split-Up Дата публикации 08/02/2019
Номер 201931005 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 08/02/2019
Номер 201931005 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 08/02/2019
Номер 201931004 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 08/02/2019
Номер 201931003 UILC 336.05-00 Тема Stock Sales and Distributions Treated as Asset Transfers Дата публикации 08/02/2019
Номер 201931003 UILC 9100.22-00 Тема Other Дата публикации 08/02/2019
Номер 201931002 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/02/2019
Номер 201931002 UILC 9100.10-00 Тема Section 446 Дата публикации 08/02/2019
Номер 201931002 UILC 9100.10-01 Тема Accounting Methods Дата публикации 08/02/2019
Номер 201931001 UILC 25.00-00 Тема Interest on Certain Home Mortgages (Credit for) Дата публикации 08/02/2019
Номер 201931001 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/02/2019
Номер 201931000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 08/02/2019
Номер 201930028 UILC 430.00-00 Тема Minimum funding standards for single-employer defined benefit pension plans Дата публикации 07/26/2019
Номер 201930027 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 07/26/2019
Номер 201930026 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 07/26/2019
Номер 201930025 UILC 7702B.02-00 Тема Definition Дата публикации 07/26/2019
Номер 201930024 UILC 263.14-00 Тема Allocation Between Capital Expenditure and Expense Дата публикации 07/26/2019
Номер 201930023 UILC 1361.01-04 Тема More than One Class of Stock Дата публикации 07/26/2019
Номер 201930023 UILC 1362.02-00 Тема Termination of Election Дата публикации 07/26/2019
Номер 201930023 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 07/26/2019
Номер 201930022 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 07/26/2019
Номер 201930021 UILC 7701.00-00 Тема Definitions Дата публикации 07/26/2019
Номер 201930021 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 07/26/2019
Номер 201930021 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 07/26/2019