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 201605015 UILC 3121.01-00 Тема Wages Дата публикации 01/29/2016
Номер 201605015 UILC 3306.03-00 Тема Employment Дата публикации 01/29/2016
Номер 201605015 UILC 3401.01-00 Тема Wages Subject to Withholding Дата публикации 01/29/2016
Номер 201605015 UILC 501.09-00 Тема Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) Дата публикации 01/29/2016
Номер 201605015 UILC 501.09-01 Тема Permissible Benefits Дата публикации 01/29/2016
Номер 201605015 UILC 501.09-03 Тема Inurement Дата публикации 01/29/2016
Номер 201605015 UILC 6051.00-00 Тема Receipts for Employees Дата публикации 01/29/2016
Номер 201605014 UILC 1502.13-00 Тема Intercompany Transactions Дата публикации 01/29/2016
Номер 201605014 UILC 9100.22-00 Тема Other Дата публикации 01/29/2016
Номер 201605013 UILC 1502.13-01 Тема Stock of Members Дата публикации 01/29/2016
Номер 201605012 UILC 1022.00-00 Тема Basis Rules Applicable to the Estates of Decedents Dying in 2010 Дата публикации 01/29/2016
Номер 201605012 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/29/2016
Номер 201605011 UILC 2010.00-00 Тема Unified Credit Against Estate Tax Дата публикации 01/29/2016
Номер 201605011 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/29/2016
Номер 201605010 UILC 2010.00-00 Тема Unified Credit Against Estate Tax Дата публикации 01/29/2016
Номер 201605010 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/29/2016
Номер 201605009 UILC 2010.00-00 Тема Unified Credit Against Estate Tax Дата публикации 01/29/2016
Номер 201605009 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/29/2016
Номер 201605008 UILC 2010.04-00 Тема Portability Election under � 2010(c)(5)(A) Дата публикации 01/29/2016
Номер 201605008 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 01/29/2016
Номер 201605007 UILC 754.02-00 Тема Timeliness of Election Дата публикации 01/29/2016
Номер 201605007 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 01/29/2016
Номер 201605006 UILC 401.04-00 Тема Discrimination as to Contributions or Benefits (See Also 401.29-01, 401.20-00, 414.00-00) Дата публикации 01/29/2016
Номер 201605006 UILC 401.04-03 Тема Discrimination in Availability of Form of Benefit Дата публикации 01/29/2016
Номер 201605005 UILC 856.01-00 Тема Income Requirements Дата публикации 01/29/2016