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 201603032 UILC 513.00-00 Тема Unrelated v. Not Unrelated Trade or Business Дата публикации 01/15/2016
Номер 201603032 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 01/15/2016
Номер 201603032 UILC 512.10-00 Тема Modifications Дата публикации 01/15/2016
Номер 201603032 UILC 514.06-00 Тема Definitions--Debt-Financed Property Дата публикации 01/15/2016
Номер 201603032 UILC 4943.03-00 Тема Definition of Excess Business Holdings Дата публикации 01/15/2016
Номер 201603031 UILC 6011.00-00 Тема General Requirement of Return, Statement, or List Дата публикации 01/15/2016
Номер 201603031 UILC 6721.00-00 Тема Failure to File Certain Information Returns (See Also 6652.00-00) Дата публикации 01/15/2016
Номер 201603031 UILC 6724.00-00 Тема Waiver; Definitions and Special Rules Дата публикации 01/15/2016
Номер 201603030 UILC 7521.00-00 Тема Procedure For Taxpayer Interviews Дата публикации 01/15/2016
Номер 201603029 UILC 6231.07-00 Тема Tax Matters Partner Дата публикации 01/15/2016
Номер 201603029 UILC 6231.13-06 Тема Conversion Under 6223(e) Дата публикации 01/15/2016
Номер 201603028 UILC 199.03-07 Тема Derived from The Disposition of Computer Software Дата публикации 01/15/2016
Номер 201603027 UILC 6601.02-01 Тема Starting Date (Avon Products) Дата публикации 01/15/2016
Номер 201603026 UILC 6511.00-00 Тема Limitations on Credit or Refund (Barred v. Not Barred) Дата публикации 01/15/2016
Номер 201603026 UILC 7503.00-00 Тема Time for Performance of Acts Where Last Day Falls on Saturday, Sunday, or Legal Holiday Дата публикации 01/15/2016
Номер 201603025 UILC 409A.00-00 Тема Nonqualified Deferred Compensation Дата публикации 01/15/2016
Номер 201603025 UILC 409A.01-00 Тема Additional Income and Taxes Generated from the Backdating or Discounting of Exercised Stock Options Дата публикации 01/15/2016
Номер 201603024 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/15/2016
Номер 201603023 UILC 812.00-00 Тема Definitions of Company's Share and Policyholder's Share Дата публикации 01/15/2016
Номер 201603022 UILC 7701.00-00 Тема Definitions Дата публикации 01/15/2016
Номер 201603022 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 01/15/2016
Номер 201603021 UILC 2010.00-00 Тема Unified Credit Against Estate Tax Дата публикации 01/15/2016
Номер 201603021 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/15/2016
Номер 201603020 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 01/15/2016
Номер 201603020 UILC 355.01-00 Тема Spin-Off Дата публикации 01/15/2016