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 199952027 UILC 9100.28-00 Тема Regulation Section 1.1502-20; Loss Disallowance Rule Дата публикации 12/31/1999
Номер 199952026 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 12/31/1999
Номер 199952025 UILC 332.01-00 Тема Nonrecognition of Gain or Loss Дата публикации 12/31/1999
Номер 199952025 UILC 337.10-00 Тема Section 332 Liquidations Дата публикации 12/31/1999
Номер 199952025 UILC 381.00-00 Тема Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) Дата публикации 12/31/1999
Номер 199952025 UILC 1361.05-00 Тема Qualified Subchapter S Subsidiary Дата публикации 12/31/1999
Номер 199952025 UILC 1374.00-00 Тема Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) Дата публикации 12/31/1999
Номер 199952024 UILC 332.01-00 Тема Nonrecognition of Gain or Loss Дата публикации 12/31/1999
Номер 199952024 UILC 337.10-00 Тема Section 332 Liquidations Дата публикации 12/31/1999
Номер 199952024 UILC 381.00-00 Тема Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) Дата публикации 12/31/1999
Номер 199952024 UILC 1361.05-00 Тема Qualified Subchapter S Subsidiary Дата публикации 12/31/1999
Номер 199952024 UILC 1374.00-00 Тема Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) Дата публикации 12/31/1999
Номер 199952023 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/31/1999
Номер 199952023 UILC 2032A.00-00 Тема Valuation of Farm Real Property Дата публикации 12/31/1999
Номер 199952022 UILC 332.01-00 Тема Nonrecognition of Gain or Loss Дата публикации 12/31/1999
Номер 199952022 UILC 337.10-00 Тема Section 332 Liquidations Дата публикации 12/31/1999
Номер 199952022 UILC 381.00-00 Тема Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) Дата публикации 12/31/1999
Номер 199952022 UILC 1361.05-00 Тема Qualified Subchapter S Subsidiary Дата публикации 12/31/1999
Номер 199952022 UILC 1374.00-00 Тема Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) Дата публикации 12/31/1999
Номер 199952021 UILC 332.01-00 Тема Nonrecognition of Gain or Loss Дата публикации 12/31/1999
Номер 199952021 UILC 337.10-00 Тема Section 332 Liquidations Дата публикации 12/31/1999
Номер 199952021 UILC 381.00-00 Тема Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) Дата публикации 12/31/1999
Номер 199952021 UILC 1361.05-00 Тема Qualified Subchapter S Subsidiary Дата публикации 12/31/1999
Номер 199952021 UILC 1374.00-00 Тема Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) Дата публикации 12/31/1999
Номер 199952020 UILC 332.01-00 Тема Nonrecognition of Gain or Loss Дата публикации 12/31/1999