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 201411039 UILC 501.32-00 Тема Income Inures v. does Not Inure to Private Individual Дата публикации 03/14/2014
Номер 201411039 UILC 501.32-01 Тема Distribution of Assets to Private Individuals Дата публикации 03/14/2014
Номер 201411039 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 03/14/2014
Номер 201411038 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 03/14/2014
Номер 201411038 UILC 501.32-00 Тема Income Inures v. does Not Inure to Private Individual Дата публикации 03/14/2014
Номер 201411037 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 03/14/2014
Номер 201411037 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 03/14/2014
Номер 201411037 UILC 501.03-32 Тема Cooperative Hospital Service Organizations Дата публикации 03/14/2014
Номер 201411037 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 03/14/2014
Номер 201411036 UILC 1031.00-00 Тема Exchange of Property Held for Productive Use or Investment Дата публикации 03/14/2014
Номер 201411035 UILC 761.02-00 Тема Partner Дата публикации 03/14/2014
Номер 201411034 UILC 6342.00-00 Тема Application of Proceeds of Levy Дата публикации 03/14/2014
Номер 201411034 UILC 6342.01-00 Тема Surplus Proceeds Дата публикации 03/14/2014
Номер 201411033 UILC 6652.00-00 Тема Failure to File Certain Information Returns, Registration Statements, Etc. Дата публикации 03/14/2014
Номер 201411032 UILC 446.21-00 Тема Notional Principal Contracts Дата публикации 03/14/2014
Номер 201411031 UILC 6501.00-00 Тема Limitations on Assessment and Collection (Barred v. Not Barred) Дата публикации 03/14/2014
Номер 201411030 UILC 165.00-00 Тема Deductions For Losses Дата публикации 03/14/2014
Номер 201411029 UILC 6511.00-00 Тема Limitations on Credit or Refund (Barred v. Not Barred) Дата публикации 03/14/2014
Номер 201411028 UILC 6342.00-00 Тема Application of Proceeds of Levy Дата публикации 03/14/2014
Номер 201411028 UILC 6342.01-00 Тема Surplus Proceeds Дата публикации 03/14/2014
Номер 201411027 UILC 468B.00-00 Тема Special Rules For Designated Settlement Funds Дата публикации 03/14/2014
Номер 201411027 UILC 468B.02-00 Тема Taxation of Designated Settlement Funds Дата публикации 03/14/2014
Номер 201411027 UILC 468B.07-00 Тема Clarification Of Taxation of Certain Funds Дата публикации 03/14/2014
Номер 201411026 UILC 9115.11-07 Тема Property of Estate (Section 1207) Дата публикации 03/14/2014
Номер 201411025 UILC 469.00-00 Тема Passive Activity Losses and Credits Limited Дата публикации 03/14/2014