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 199952020 UILC 337.10-00 Тема Section 332 Liquidations Дата публикации 12/31/1999
Номер 199952020 UILC 381.00-00 Тема Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) Дата публикации 12/31/1999
Номер 199952020 UILC 1361.05-00 Тема Qualified Subchapter S Subsidiary Дата публикации 12/31/1999
Номер 199952020 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 199952019 UILC 332.01-00 Тема Nonrecognition of Gain or Loss Дата публикации 12/31/1999
Номер 199952019 UILC 337.10-00 Тема Section 332 Liquidations Дата публикации 12/31/1999
Номер 199952019 UILC 381.00-00 Тема Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) Дата публикации 12/31/1999
Номер 199952019 UILC 1361.05-00 Тема Qualified Subchapter S Subsidiary Дата публикации 12/31/1999
Номер 199952019 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 199952018 UILC 4371.00-00 Тема Foreign Insurers Policies Tax (Taxable v. Not Taxable) Дата публикации 12/31/1999
Номер 199952017 UILC 162.07-05 Тема Commissions Дата публикации 12/31/1999
Номер 199952016 UILC 6231.07-00 Тема Tax Matters Partner Дата публикации 12/31/1999
Номер 199952015 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 12/31/1999
Номер 199952014 UILC 671.00-00 Тема Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners Дата публикации 12/31/1999
Номер 199952014 UILC 958.00-00 Тема Rules for Determining Stock Ownership Дата публикации 12/31/1999
Номер 199952012 UILC 83.00-00 Тема Property Transferred in Connection With Performance of Services Дата публикации 12/31/1999
Номер 199952012 UILC 83.11-00 Тема Nonqualified Stock Options Дата публикации 12/31/1999
Номер 199952012 UILC 2033.00-00 Тема Property in Which Decedent Had an Interest Дата публикации 12/31/1999
Номер 199952012 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 12/31/1999
Номер 199952012 UILC 2701.00-00 Тема Special Valuation Rules for Transfers of Interests in Corporations or Partnerships Дата публикации 12/31/1999
Номер 199952012 UILC 2703.00-00 Тема Certain Rights and Restrictions Disregarded Дата публикации 12/31/1999
Номер 199952011 UILC 832.06-02 Тема Unpaid Losses Дата публикации 12/31/1999
Номер 199952010 UILC 167.00-00 Тема Depreciation Дата публикации 12/31/1999
Номер 199952010 UILC 446.00-00 Тема General Rule for Methods of Accounting (Permissible v. Not Permissible) Дата публикации 12/31/1999
Номер 199952009 UILC 6050I.00-00 Тема Returns Relating to Cash Received in Trade or Business Дата публикации 12/31/1999