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
201025034 9100.22-00 Other 06/25/2010
201025034 9114.03-06 Canada 06/25/2010
201025033 1362.04-00 Inadvertent Terminations 06/25/2010
201025032 9100.22-00 Other 06/25/2010
201025032 9114.03-06 Canada 06/25/2010
201025031 851.02-00 Gross Income Requirement 06/25/2010
201025030 61.00-00 Gross Income v. Not Gross Income 06/25/2010
201025030 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/25/2010
201025030 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/25/2010
201025030 2601.00-00 Tax On Generation Skipping Transfers 06/25/2010
201025029 7701.00-00 Definitions 06/25/2010
201025029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/25/2010
201025028 7701.00-00 Definitions 06/25/2010
201025028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/25/2010
201025027 104.03-00 Damages 06/25/2010
201025026 2601.00-00 Tax On Generation Skipping Transfers 06/25/2010
201025026 2601.04-00 Transitional Rules 06/25/2010
201025026 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/25/2010
201025025 1295.02-02 Retroactive Elections 06/25/2010
201025024 1504.00-00 Definitions 06/25/2010
201025024 1504.01-00 Affiliated Group v. Not an Affiliated Group 06/25/2010
201025023 1362.01-03 Late Elections 06/25/2010
201025022 7701.00-00 Definitions 06/25/2010
201025021 2523.06-01 Qualified Terminable Interest Property 06/25/2010
201025021 9100.00-00 Extension of Time for Making Certain Elections 06/25/2010