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 201419010 UILC 355.01-00 Тема Spin-Off Дата публикации 05/09/2014
Номер 201419010 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 05/09/2014
Номер 201419009 UILC 1361.00-00 Тема Definitions Дата публикации 05/09/2014
Номер 201419009 UILC 1361.03-00 Тема Certain Trusts Permitted as Shareholders Дата публикации 05/09/2014
Номер 201419009 UILC 1361.03-02 Тема Qualified Subchapter S Trusts Дата публикации 05/09/2014
Номер 201419008 UILC 45.00-00 Тема Electricity Produced from Certain Renewable Sources Дата публикации 05/09/2014
Номер 201419007 UILC 831.03-00 Тема Whether Company Qualifies as Insurance Company Дата публикации 05/09/2014
Номер 201419006 UILC 45.00-00 Тема Electricity Produced from Certain Renewable Sources Дата публикации 05/09/2014
Номер 201419005 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 05/09/2014
Номер 201419005 UILC 355.01-00 Тема Spin-Off Дата публикации 05/09/2014
Номер 201419005 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 05/09/2014
Номер 201419005 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 05/09/2014
Номер 201419004 UILC 2632.02-00 Тема Deemed Allocation to Certain Lifetime Direct Skips Дата публикации 05/09/2014
Номер 201419004 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 05/09/2014
Номер 201419004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/09/2014
Номер 201419003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/09/2014
Номер 201419003 UILC 7701.00-00 Тема Definitions Дата публикации 05/09/2014
Номер 201419003 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 05/09/2014
Номер 201419002 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/09/2014
Номер 201419002 UILC 7701.00-00 Тема Definitions Дата публикации 05/09/2014
Номер 201419002 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 05/09/2014
Номер 201419001 UILC 1361.03-02 Тема Qualified Subchapter S Trusts Дата публикации 05/09/2014
Номер 201419001 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 05/09/2014
Номер 201419001 UILC 1015.00-00 Тема Basis of Property Acquired by Gift or Transfer in Trust Дата публикации 05/09/2014
Номер 201419001 UILC 2519.00-00 Тема Disposition of Certain Life Estates Дата публикации 05/09/2014