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 199949009 UILC 4999.00-00 Тема Golden Parachute Payments Дата публикации 12/10/1999
Номер 199949008 UILC 162.00-00 Тема Trade or Business (Deductible v. Not Deductible) Дата публикации 12/10/1999
Номер 199949008 UILC 461.00-00 Тема General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) Дата публикации 12/10/1999
Номер 199949008 UILC 468B.00-00 Тема Special Rules For Designated Settlement Funds Дата публикации 12/10/1999
Номер 199949008 UILC 468B.03-00 Тема Deduction Not Allowed For Transfer of Insurance Amounts Дата публикации 12/10/1999
Номер 199949008 UILC 468B.06-00 Тема Other Funds Дата публикации 12/10/1999
Номер 199949007 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 12/10/1999
Номер 199949006 UILC 6103.08-00 Тема Disclosure to Departments of Treasury or Justice Employees for Tax Administration Purposes Дата публикации 12/10/1999
Номер 199949004 UILC 4001.00-00 Тема Passenger Vehicles Дата публикации 12/10/1999
Номер 199949003 UILC 263.03-02 Тема Repair v. Permanent Improvement Дата публикации 12/10/1999
Номер 199949003 UILC 162.16-04 Тема Capital Expenditure v. Repair Дата публикации 12/10/1999
Номер 199949002 UILC 269.07-00 Тема Consolidated Returns Дата публикации 12/10/1999
Номер 199949002 UILC 382.00-00 Тема Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes Дата публикации 12/10/1999
Номер 199949002 UILC 1502.21-00 Тема Consolidated Net Operating Loss Deduction Дата публикации 12/10/1999
Номер 199949001 UILC 304.02-04 Тема Distribution to which Section 301 Applies Дата публикации 12/10/1999
Номер 199949001 UILC 301.02-02 Тема Exceeds Earnings and Profits Дата публикации 12/10/1999
Номер 199949001 UILC 961.00-00 Тема Adjustments to Basis of Stock In Controlled Foreign Corporations and of Other Property (Increase v. Reduction) Дата публикации 12/10/1999
Номер 199949001 UILC 986.03-00 Тема Previously Taxed Earnings and Profits Дата публикации 12/10/1999
Номер 199948040 UILC 61.40-00 Тема Governmental Benefits and Subsidies Дата публикации 12/03/1999
Номер 199948039 UILC 402.08-05 Тема By a Surviving Spouse Дата публикации 12/03/1999
Номер 199948039 UILC 4974.00-00 Тема Excise Tax on Certain Accumulations in Qualified Retirement Plans Дата публикации 12/03/1999
Номер 199948038 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 12/03/1999
Номер 199948037 UILC 414.01-00 Тема Service for Predecessor Employer Дата публикации 12/03/1999
Номер 199948036 UILC 408.03-00 Тема Rollover Contributions Дата публикации 12/03/1999
Номер 199948035 UILC 414.08-00 Тема Church Plan Дата публикации 12/03/1999