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 199952070 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 12/31/1999
Номер 199952069 UILC 263.13-06 Тема Contracts Дата публикации 12/31/1999
Номер 199952069 UILC 162.26-00 Тема Capital v. Expense Дата публикации 12/31/1999
Номер 199952068 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/31/1999
Номер 199952068 UILC 7701.00-00 Тема Definitions Дата публикации 12/31/1999
Номер 199952067 UILC 1362.01-03 Тема Late Elections Дата публикации 12/31/1999
Номер 199952066 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 12/31/1999
Номер 199952065 UILC 877.00-00 Тема Expatriation to Avoid Tax Дата публикации 12/31/1999
Номер 199952064 UILC 877.00-00 Тема Expatriation to Avoid Tax Дата публикации 12/31/1999
Номер 199952063 UILC 851.00-00 Тема Definition of Regulated Investment Company Дата публикации 12/31/1999
Номер 199952063 UILC 855.00-00 Тема Dividends Paid by Regulated Investment Company After Close of Taxable Year Дата публикации 12/31/1999
Номер 199952063 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/31/1999
Номер 199952063 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/31/1999
Номер 199952062 UILC 877.02-00 Тема Loss of Citizenship Дата публикации 12/31/1999
Номер 199952062 UILC 877.07-00 Тема Ruling Submission by Expatriating Citizen Дата публикации 12/31/1999
Номер 199952061 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/31/1999
Номер 199952060 UILC 104.02-00 Тема Workmen's Compensation Дата публикации 12/31/1999
Номер 199952059 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 12/31/1999
Номер 199952059 UILC 355.06-00 Тема Device Дата публикации 12/31/1999
Номер 199952058 UILC 1361.05-00 Тема Qualified Subchapter S Subsidiary Дата публикации 12/31/1999
Номер 199952058 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 12/31/1999
Номер 199952057 UILC 1362.01-03 Тема Late Elections Дата публикации 12/31/1999
Номер 199952056 UILC 1362.01-03 Тема Late Elections Дата публикации 12/31/1999
Номер 199952055 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 12/31/1999
Номер 199952054 UILC 1362.01-03 Тема Late Elections Дата публикации 12/31/1999