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 201537011 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/11/2015
Номер 201537010 UILC 2010.00-00 Тема Unified Credit Against Estate Tax Дата публикации 09/11/2015
Номер 201537010 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/11/2015
Номер 201537009 UILC 9100.22-00 Тема Other Дата публикации 09/11/2015
Номер 201537009 UILC 953.06-00 Тема Election by Foreign Insurance Company to be Treated as Domestic Corporation Дата публикации 09/11/2015
Номер 201537008 UILC 7701.00-00 Тема Definitions Дата публикации 09/11/2015
Номер 201537008 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/11/2015
Номер 201537008 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 09/11/2015
Номер 201537007 UILC 7704.03-00 Тема Qualifying Income Дата публикации 09/11/2015
Номер 201537006 UILC 168.00-00 Тема Modified Accelerated Cost Recovery System Дата публикации 09/11/2015
Номер 201537006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/11/2015
Номер 201537006 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 09/11/2015
Номер 201537005 UILC 168.00-00 Тема Modified Accelerated Cost Recovery System Дата публикации 09/11/2015
Номер 201537005 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/11/2015
Номер 201537005 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 09/11/2015
Номер 201537004 UILC 361.02-02 Тема Certain Transfers to Creditors Дата публикации 09/11/2015
Номер 201537003 UILC 704.01-00 Тема Partnership Agreement Дата публикации 09/11/2015
Номер 201537003 UILC 704.01-04 Тема Section 704(c) Considerations Дата публикации 09/11/2015
Номер 201537003 UILC 731.00-00 Тема Extent of Recognition of Gain or Loss on Distribution Дата публикации 09/11/2015
Номер 201537003 UILC 737.00-00 Тема Recognition of Precontribution Gain in Case of Certain Distributions to Contributing Partner Дата публикации 09/11/2015
Номер 201537002 UILC 704.01-00 Тема Partnership Agreement Дата публикации 09/11/2015
Номер 201537002 UILC 704.01-04 Тема Section 704(c) Considerations Дата публикации 09/11/2015
Номер 201537002 UILC 731.00-00 Тема Extent of Recognition of Gain or Loss on Distribution Дата публикации 09/11/2015
Номер 201537002 UILC 737.00-00 Тема Recognition of Precontribution Gain in Case of Certain Distributions to Contributing Partner Дата публикации 09/11/2015
Номер 201537001 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 09/11/2015