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
200345042 414.09-00 Certain Employee Contributions 11/07/2003
200345041 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 11/07/2003
200345041 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 11/07/2003
200345041 513.00-00 Unrelated v. Not Unrelated Trade or Business 11/07/2003
200345041 514.06-00 Definitions--Debt-Financed Property 11/07/2003
200345040 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 11/07/2003
200345039 468A.04-02 Revised Schedules 11/07/2003
200345038 2632.01-00 Time and Manner of Allocation 11/07/2003
200345038 2642.00-00 Inclusion Ratio 11/07/2003
200345038 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 11/07/2003
200345038 9100.00-00 Extension of Time for Making Certain Elections 11/07/2003
200345037 1362.01-03 Late Elections 11/07/2003
200345036 468A.04-02 Revised Schedules 11/07/2003
200345035 468A.04-02 Revised Schedules 11/07/2003
200345034 1361.05-00 Qualified Subchapter S Subsidiary 11/07/2003
200345034 9100.00-00 Extension of Time for Making Certain Elections 11/07/2003
200345033 1361.05-00 Qualified Subchapter S Subsidiary 11/07/2003
200345033 9100.00-00 Extension of Time for Making Certain Elections 11/07/2003
200345032 1361.05-00 Qualified Subchapter S Subsidiary 11/07/2003
200345032 9100.00-00 Extension of Time for Making Certain Elections 11/07/2003
200345031 1361.05-00 Qualified Subchapter S Subsidiary 11/07/2003
200345031 9100.00-00 Extension of Time for Making Certain Elections 11/07/2003
200345030 1361.05-00 Qualified Subchapter S Subsidiary 11/07/2003
200345030 9100.00-00 Extension of Time for Making Certain Elections 11/07/2003
200345029 1361.05-00 Qualified Subchapter S Subsidiary 11/07/2003