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 201624019 UILC 2010.00-00 Тема Unified Credit Against Estate Tax Дата публикации 06/10/2016
Номер 201624019 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/10/2016
Номер 201624018 UILC 2010.00-00 Тема Unified Credit Against Estate Tax Дата публикации 06/10/2016
Номер 201624018 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/10/2016
Номер 201624017 UILC 2010.00-00 Тема Unified Credit Against Estate Tax Дата публикации 06/10/2016
Номер 201624017 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/10/2016
Номер 201624016 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 06/10/2016
Номер 201624016 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 06/10/2016
Номер 201624015 UILC 2056.01-00 Тема Terminable Interests Дата публикации 06/10/2016
Номер 201624015 UILC 2632.03-00 Тема Allocation of Unused GST Exemption Дата публикации 06/10/2016
Номер 201624015 UILC 2652.01-02 Тема Special Election for QTIP Дата публикации 06/10/2016
Номер 201624015 UILC 2654.00-00 Тема Special Rules Дата публикации 06/10/2016
Номер 201624015 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/10/2016
Номер 201624014 UILC 2010.00-00 Тема Unified Credit Against Estate Tax Дата публикации 06/10/2016
Номер 201624014 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/10/2016
Номер 201624013 UILC 4941.04-00 Тема Definition of Self-Dealing Дата публикации 06/10/2016
Номер 201624012 UILC 131.02-00 Тема Difficulty of Care Payments Дата публикации 06/10/2016
Номер 201624012 UILC 6041.08-00 Тема Payments By United States Or A State Дата публикации 06/10/2016
Номер 201624012 UILC 6041A.04-00 Тема Payments by Governmental Units Дата публикации 06/10/2016
Номер 201624012 UILC 6051.00-00 Тема Receipts for Employees Дата публикации 06/10/2016
Номер 201624011 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 06/10/2016
Номер 201624010 UILC 7701.00-00 Тема Definitions Дата публикации 06/10/2016
Номер 201624010 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 06/10/2016
Номер 201624009 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/10/2016
Номер 201624008 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/10/2016