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
199926032 704.01-04 Section 704(c) Considerations 07/02/1999
199926032 721.00-00 Nonrecognition of Gain or Loss on Contributions 07/02/1999
199926032 731.00-00 Extent of Recognition of Gain or Loss on Distribution 07/02/1999
199926031 877.01-00 Principal Purpose--the Avoidance of Tax 07/02/1999
199926030 162.36-00 Million Dollar Cap - Executive Employee Compensation 07/02/1999
199926030 162.36-04 Performance-Based Compensation 07/02/1999
199926029 9100.09-00 Section 442; Accounting Periods 07/02/1999
199926029 444.03-00 Procedural Requirements for Making Election 07/02/1999
199926028 1362.00-00 Election by Small Business Corporation 07/02/1999
199926027 1362.02-03 Passive Investment Income 07/02/1999
199926026 355.03-00 Active Business 07/02/1999
199926026 355.04-00 Business Purpose 07/02/1999
199926025 1362.01-03 Late Elections 07/02/1999
199926024 856.00-00 Definition of Real Estate Investment Trust 07/02/1999
199926023 894.10-00 Teachers, Students, and Trainees 07/02/1999
199926022 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 07/02/1999
199926022 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 07/02/1999
199926021 931.00-00 Income From Sources Within Guam, American Samoa or the Northern Mariana Islands 07/02/1999
199926020 42.14-01 Correction of Administrative Errors and Omissions 07/02/1999
199926019 2207A.02-00 Recovery With Respect to Gift Tax 07/02/1999
199926019 2519.00-00 Disposition of Certain Life Estates 07/02/1999
199926019 2702.00-00 Special Valuation Rules for Transfers in Trust 07/02/1999
199926018 482.03-04 Interest 07/02/1999
199926018 1442.04-00 Interest 07/02/1999
199926017 332.00-00 Complete Liquidation of Subsidiaries 07/02/1999

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