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 201419025 UILC 4975.00-00 Тема Tax on Prohibited Transactions Дата публикации 05/09/2014
Номер 201419024 UILC 4971.01-00 Тема Initial Tax Дата публикации 05/09/2014
Номер 201419023 UILC 412.06-00 Тема Minimum Funding Waiver Дата публикации 05/09/2014
Номер 201419022 UILC 408.03-00 Тема Rollover Contributions Дата публикации 05/09/2014
Номер 201419021 UILC 403.05-00 Тема Rollover Amounts Дата публикации 05/09/2014
Номер 201419021 UILC 402.08-00 Тема Rollover Contributions Дата публикации 05/09/2014
Номер 201419020 UILC 402.08-00 Тема Rollover Contributions Дата публикации 05/09/2014
Номер 201419019 UILC 501.32-00 Тема Income Inures v. does Not Inure to Private Individual Дата публикации 05/09/2014
Номер 201419018 UILC 4975.04-02 Тема ESOP Loans Дата публикации 05/09/2014
Номер 201419017 UILC 4945.00-00 Тема Excise Taxes on Taxable Expenditures Дата публикации 05/09/2014
Номер 201419017 UILC 4942.03-03 Тема Minimum Investment Return Дата публикации 05/09/2014
Номер 201419016 UILC 501.03-05 Тема Corporations Дата публикации 05/09/2014
Номер 201419015 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 05/09/2014
Номер 201419015 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 05/09/2014
Номер 201419015 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 05/09/2014
Номер 201419014 UILC 6225.00-00 Тема Assessments Made Only After Partnership Level Proceedings Are Completed Дата публикации 05/09/2014
Номер 201419013 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 05/09/2014
Номер 201419012 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 05/09/2014
Номер 201419012 UILC 355.01-00 Тема Spin-Off Дата публикации 05/09/2014
Номер 201419011 UILC 331.00-00 Тема Gain or Loss to Shareholders in Corporate Liquidations Дата публикации 05/09/2014
Номер 201419011 UILC 267.07-02 Тема Deferral of Loss from Sale or Exchange Between Members Дата публикации 05/09/2014
Номер 201419010 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 05/09/2014
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