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 201622016 UILC 7701.00-00 Тема Definitions Дата публикации 05/27/2016
Номер 201622016 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 05/27/2016
Номер 201622015 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 05/27/2016
Номер 201622014 UILC 351.13-00 Тема Investment Company Exception Дата публикации 05/27/2016
Номер 201622013 UILC 2632.00-00 Тема Special Rules for Allocation of GST Exemption Дата публикации 05/27/2016
Номер 201622013 UILC 2652.01-02 Тема Special Election for QTIP Дата публикации 05/27/2016
Номер 201622013 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/27/2016
Номер 201622012 UILC 332.00-00 Тема Complete Liquidation of Subsidiaries Дата публикации 05/27/2016
Номер 201622012 UILC 338.02-00 Тема Qualified Stock Purchase Дата публикации 05/27/2016
Номер 201622011 UILC 6041.00-00 Тема Information at Source Дата публикации 05/27/2016
Номер 201622011 UILC 6050W.00-00 Тема Payments Made in Settlement of Payment Card and Third Party Network Transactions Дата публикации 05/27/2016
Номер 201622010 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 05/27/2016
Номер 201622009 UILC 2010.04-00 Тема Portability Election under � 2010(c)(5)(A) Дата публикации 05/27/2016
Номер 201622009 UILC 9100.35-00 Тема Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) Дата публикации 05/27/2016
Номер 201622008 UILC 7701.00-00 Тема Definitions Дата публикации 05/27/2016
Номер 201622007 UILC 453.13-01 Тема Exceptions to Dealer Dispositions Дата публикации 05/27/2016
Номер 201622006 UILC 2632.00-00 Тема Special Rules for Allocation of GST Exemption Дата публикации 05/27/2016
Номер 201622006 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 05/27/2016
Номер 201622006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/27/2016
Номер 201622005 UILC 2632.00-00 Тема Special Rules for Allocation of GST Exemption Дата публикации 05/27/2016
Номер 201622005 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 05/27/2016
Номер 201622005 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/27/2016
Номер 201622004 UILC 7701.00-00 Тема Definitions Дата публикации 05/27/2016
Номер 201622004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/27/2016
Номер 201622004 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 05/27/2016