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 201424009 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 06/13/2014
Номер 201424009 UILC 355.01-00 Тема Spin-Off Дата публикации 06/13/2014
Номер 201424009 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 06/13/2014
Номер 201424009 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 06/13/2014
Номер 201424008 UILC 355.01-00 Тема Spin-Off Дата публикации 06/13/2014
Номер 201424008 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 06/13/2014
Номер 201424007 UILC 351.00-00 Тема Transfer to Corporation Controlled by Transferor Дата публикации 06/13/2014
Номер 201424007 UILC 368.03-00 Тема Stock for Property (Type "C") Дата публикации 06/13/2014
Номер 201424007 UILC 368.08-08 Тема Transfers to Controlled Corporations Дата публикации 06/13/2014
Номер 201424006 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 06/13/2014
Номер 201424006 UILC 355.01-00 Тема Spin-Off Дата публикации 06/13/2014
Номер 201424006 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 06/13/2014
Номер 201424006 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 06/13/2014
Номер 201424005 UILC 355.01-00 Тема Spin-Off Дата публикации 06/13/2014
Номер 201424005 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 06/13/2014
Номер 201424005 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 06/13/2014
Номер 201424004 UILC 419.00-00 Тема Treatment of Funded Welfare Benefit Plans Дата публикации 06/13/2014
Номер 201424004 UILC 419A.00-00 Тема Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00 et. seq.) Дата публикации 06/13/2014
Номер 201424004 UILC 4976.00-00 Тема Taxes with Respect to Funded Welfare Benefit Plans Дата публикации 06/13/2014
Номер 201424004 UILC 4976.01-00 Тема Disqualified Benefits Дата публикации 06/13/2014
Номер 201424004 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 06/13/2014
Номер 201424003 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 06/13/2014
Номер 201424002 UILC 148.00-00 Тема Arbitrage Дата публикации 06/13/2014
Номер 201424001 UILC 1502.21-00 Тема Consolidated Net Operating Loss Deduction Дата публикации 06/13/2014
Номер 201424001 UILC 9100.22-00 Тема Other Дата публикации 06/13/2014