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 199952053 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 12/31/1999
Номер 199952053 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 12/31/1999
Номер 199952052 UILC 877.08-00 Тема Ruling Submission by Expatriating Long-Term Resident Дата публикации 12/31/1999
Номер 199952051 UILC 877.08-00 Тема Ruling Submission by Expatriating Long-Term Resident Дата публикации 12/31/1999
Номер 199952050 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 12/31/1999
Номер 199952050 UILC 355.04-00 Тема Business Purpose Дата публикации 12/31/1999
Номер 199952049 UILC 115.00-00 Тема Income of States, Municipalities, etc. Дата публикации 12/31/1999
Номер 199952048 UILC 3401.04-01 Тема Employer v. Not an Employer Дата публикации 12/31/1999
Номер 199952048 UILC 3121.16-02 Тема Nonqualified Deferred Compensation Plans Дата публикации 12/31/1999
Номер 199952047 UILC 162.04-02 Тема Insurance Дата публикации 12/31/1999
Номер 199952046 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 12/31/1999
Номер 199952045 UILC 457.01-00 Тема Year of Inclusion in Gross Income Дата публикации 12/31/1999
Номер 199952045 UILC 457.05-00 Тема Eligible Deferred Compensation Plan Defined Дата публикации 12/31/1999
Номер 199952044 UILC 2055.12-07 Тема Guaranteed Annuity Lead Interest Дата публикации 12/31/1999
Номер 199952044 UILC 2055.12-10 Тема Reformations of Nonqualifying Interests Дата публикации 12/31/1999
Номер 199952043 UILC 1362.01-03 Тема Late Elections Дата публикации 12/31/1999
Номер 199952042 UILC 457.01-00 Тема Year of Inclusion in Gross Income Дата публикации 12/31/1999
Номер 199952042 UILC 457.05-00 Тема Eligible Deferred Compensation Plan Defined Дата публикации 12/31/1999
Номер 199952041 UILC 877.03-00 Тема Alternative Tax Дата публикации 12/31/1999
Номер 199952041 UILC 351.00-00 Тема Transfer to Corporation Controlled by Transferor Дата публикации 12/31/1999
Номер 199952041 UILC 357.00-00 Тема Assumption of Liability (Gain Recognized v. Not Recognized) Дата публикации 12/31/1999
Номер 199952041 UILC 367.03-14 Тема Failure to Comply Дата публикации 12/31/1999
Номер 199952041 UILC 482.01-00 Тема Organization, Trade or Business Дата публикации 12/31/1999
Номер 199952041 UILC 482.15-00 Тема Sham Transaction Дата публикации 12/31/1999
Номер 199952041 UILC 1491.01-00 Тема Transfer by a United States Citizen or Resident, or by a Domestic Corporation or Partnership, or by an Estate or Trust Дата публикации 12/31/1999