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 201426004 UILC 355.01-00 Тема Spin-Off Дата публикации 06/27/2014
Номер 201426004 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 06/27/2014
Номер 201426004 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 06/27/2014
Номер 201426003 UILC 7701.00-00 Тема Definitions Дата публикации 06/27/2014
Номер 201426003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/27/2014
Номер 201426003 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 06/27/2014
Номер 201426002 UILC 6041.00-00 Тема Information at Source Дата публикации 06/27/2014
Номер 201426002 UILC 6049.00-00 Тема Returns Regarding Payments of Interest Дата публикации 06/27/2014
Номер 201426002 UILC 7872.00-00 Тема Treatment of Loans with Below Market Interest Rates Дата публикации 06/27/2014
Номер 201426001 UILC 1361.01-02 Тема Shareholder Not an Individual or Permitted Trust or Estate Дата публикации 06/27/2014
Номер 201426001 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 06/27/2014
Номер 201426000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 06/27/2014
Номер 201425026 UILC 414.00-00 Тема Definitions and Special Rules Дата публикации 06/20/2014
Номер 201425026 UILC 414.09-00 Тема Certain Employee Contributions Дата публикации 06/20/2014
Номер 201425025 UILC 414.08-00 Тема Church Plan Дата публикации 06/20/2014
Номер 201425024 UILC 408.03-00 Тема Rollover Contributions Дата публикации 06/20/2014
Номер 201425023 UILC 408.03-00 Тема Rollover Contributions Дата публикации 06/20/2014
Номер 201425022 UILC 408.03-00 Тема Rollover Contributions Дата публикации 06/20/2014
Номер 201425021 UILC 408.03-00 Тема Rollover Contributions Дата публикации 06/20/2014
Номер 201425020 UILC 408.03-00 Тема Rollover Contributions Дата публикации 06/20/2014
Номер 201425019 UILC 4975.04-02 Тема ESOP Loans Дата публикации 06/20/2014
Номер 201425019 UILC 4975.05-05 Тема Amount Involved Дата публикации 06/20/2014
Номер 201425019 UILC 4975.05-07 Тема Correction Дата публикации 06/20/2014
Номер 201425018 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 06/20/2014
Номер 201425017 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 06/20/2014