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 199952040 UILC 468B.01-00 Тема In General Дата публикации 12/31/1999
Номер 199952040 UILC 671.00-00 Тема Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners Дата публикации 12/31/1999
Номер 199952039 UILC 2053.02-00 Тема Estimated Amounts Дата публикации 12/31/1999
Номер 199952038 UILC 805.02-00 Тема Increases Certain Reserves Дата публикации 12/31/1999
Номер 199952038 UILC 108.01-00 Тема Exclusion From Gross Income Дата публикации 12/31/1999
Номер 199952038 UILC 108.01-02 Тема Insolvent Taxpayer Дата публикации 12/31/1999
Номер 199952038 UILC 832.00-00 Тема Insurance Company Taxable Income Дата публикации 12/31/1999
Номер 199952037 UILC 170.14-00 Тема Qualified Conservation Contribution Дата публикации 12/31/1999
Номер 199952036 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 12/31/1999
Номер 199952035 UILC 664.03-03 Тема Unitrust With Income Exception Дата публикации 12/31/1999
Номер 199952034 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 12/31/1999
Номер 199952034 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 12/31/1999
Номер 199952033 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 12/31/1999
Номер 199952033 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 12/31/1999
Номер 199952032 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 12/31/1999
Номер 199952032 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 12/31/1999
Номер 199952031 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 12/31/1999
Номер 199952030 UILC 338.00-00 Тема Certain Stock Purchases Treated as Asset Acquisitions Дата публикации 12/31/1999
Номер 199952030 UILC 9100.06-00 Тема Section 338(g); Election Under Section 1.338-1T(c)(1) Дата публикации 12/31/1999
Номер 199952029 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 12/31/1999
Номер 199952029 UILC 355.01-00 Тема Spin-Off Дата публикации 12/31/1999
Номер 199952028 UILC 105.01-00 Тема Attributable to Employer Contributions Дата публикации 12/31/1999
Номер 199952028 UILC 106.00-00 Тема Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) Дата публикации 12/31/1999
Номер 199952028 UILC 3121.01-12 Тема Payment Under Employers' Plans for Retirement, Disability, Death, etc. Дата публикации 12/31/1999
Номер 199952027 UILC 1502.20-00 Тема Loss Disallowance Rule Дата публикации 12/31/1999