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 201614025 UILC 1362.01-03 Тема Late Elections Дата публикации 04/01/2016
Номер 201614024 UILC 7701.00-00 Тема Definitions Дата публикации 04/01/2016
Номер 201614024 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/01/2016
Номер 201614023 UILC 2010.00-00 Тема Unified Credit Against Estate Tax Дата публикации 04/01/2016
Номер 201614023 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/01/2016
Номер 201614022 UILC 856.07-00 Тема Treatment of Wholly Owned Subsidiaries Дата публикации 04/01/2016
Номер 201614022 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/01/2016
Номер 201614021 UILC 2010.00-00 Тема Unified Credit Against Estate Tax Дата публикации 04/01/2016
Номер 201614021 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/01/2016
Номер 201614020 UILC 2010.00-00 Тема Unified Credit Against Estate Tax Дата публикации 04/01/2016
Номер 201614020 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/01/2016
Номер 201614019 UILC 1361.00-00 Тема Definitions Дата публикации 04/01/2016
Номер 201614019 UILC 1361.03-02 Тема Qualified Subchapter S Trusts Дата публикации 04/01/2016
Номер 201614018 UILC 7701.00-00 Тема Definitions Дата публикации 04/01/2016
Номер 201614018 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/01/2016
Номер 201614018 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 04/01/2016
Номер 201614017 UILC 355.01-00 Тема Spin-Off Дата публикации 04/01/2016
Номер 201614017 UILC 356.01-02 Тема Series of Transactions Дата публикации 04/01/2016
Номер 201614016 UILC 2632.00-00 Тема Special Rules for Allocation of GST Exemption Дата публикации 04/01/2016
Номер 201614016 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/01/2016
Номер 201614015 UILC 2601.04-00 Тема Transitional Rules Дата публикации 04/01/2016
Номер 201614015 UILC 2601.04-05 Тема Cases of Mental Incompetency Дата публикации 04/01/2016
Номер 201614015 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/01/2016
Номер 201614014 UILC 7701.00-00 Тема Definitions Дата публикации 04/01/2016
Номер 201614014 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/01/2016