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 201612014 UILC 501.07-00 Тема Social Clubs Дата публикации 03/18/2016
Номер 201612013 UILC 172.03-00 Тема Specified Business Дата публикации 03/18/2016
Номер 201612012 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 03/18/2016
Номер 201612012 UILC 355.01-00 Тема Spin-Off Дата публикации 03/18/2016
Номер 201612012 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 03/18/2016
Номер 201612011 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 03/18/2016
Номер 201612010 UILC 2010.00-00 Тема Unified Credit Against Estate Tax Дата публикации 03/18/2016
Номер 201612010 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 03/18/2016
Номер 201612009 UILC 2010.00-00 Тема Unified Credit Against Estate Tax Дата публикации 03/18/2016
Номер 201612009 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 03/18/2016
Номер 201612008 UILC 2010.04-00 Тема Portability Election under � 2010(c)(5)(A) Дата публикации 03/18/2016
Номер 201612008 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 03/18/2016
Номер 201612007 UILC 9100.22-00 Тема Other Дата публикации 03/18/2016
Номер 201612007 UILC 953.06-00 Тема Election by Foreign Insurance Company to be Treated as Domestic Corporation Дата публикации 03/18/2016
Номер 201612006 UILC 1502.13-00 Тема Intercompany Transactions Дата публикации 03/18/2016
Номер 201612005 UILC 2010.00-00 Тема Unified Credit Against Estate Tax Дата публикации 03/18/2016
Номер 201612005 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 03/18/2016
Номер 201612004 UILC 2010.04-00 Тема Portability Election under � 2010(c)(5)(A) Дата публикации 03/18/2016
Номер 201612004 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 03/18/2016
Номер 201612003 UILC 165.00-00 Тема Deductions For Losses Дата публикации 03/18/2016
Номер 201612003 UILC 165.13-00 Тема Abandonment Losses Дата публикации 03/18/2016
Номер 201612003 UILC 468A.00-00 Тема Special Rules for Decommissioning Cost Дата публикации 03/18/2016
Номер 201612002 UILC 1361.01-04 Тема More than One Class of Stock Дата публикации 03/18/2016
Номер 201612002 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 03/18/2016
Номер 201612001 UILC 408.00-00 Тема Individual Retirement Accounts Дата публикации 03/18/2016