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 199948034 UILC 174.05-02 Тема From Amortization to Current Deduction Дата публикации 12/03/1999
Номер 199948033 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 12/03/1999
Номер 199948032 UILC 355.01-00 Тема Spin-Off Дата публикации 12/03/1999
Номер 199948032 UILC 332.00-00 Тема Complete Liquidation of Subsidiaries Дата публикации 12/03/1999
Номер 199948031 UILC 29.00-00 Тема (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source Дата публикации 12/03/1999
Номер 199948030 UILC 561.05-00 Тема Regulated Investment Companies Дата публикации 12/03/1999
Номер 199948030 UILC 562.03-02 Тема Class of Stock Дата публикации 12/03/1999
Номер 199948030 UILC 851.00-00 Тема Definition of Regulated Investment Company Дата публикации 12/03/1999
Номер 199948030 UILC 852.01-00 Тема Investment Company Taxable Income Дата публикации 12/03/1999
Номер 199948029 UILC 17.31.00-00 Тема COMPROMISE AND SETTLEMENT: Policy Дата публикации 12/03/1999
Номер 199948028 UILC 17.31.00-00 Тема COMPROMISE AND SETTLEMENT: Policy Дата публикации 12/03/1999
Номер 199948027 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 12/03/1999
Номер 199948026 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 12/03/1999
Номер 199948025 UILC 42.07-00 Тема Qualified Low-Income Housing Project Дата публикации 12/03/1999
Номер 199948024 UILC 2044.01-00 Тема Inclusion of Property in which Decedent had Qualifying Income Interest for Life Дата публикации 12/03/1999
Номер 199948024 UILC 2523.06-01 Тема Qualified Terminable Interest Property Дата публикации 12/03/1999
Номер 199948024 UILC 2631.00-00 Тема GST Exemption Дата публикации 12/03/1999
Номер 199948024 UILC 2652.01-00 Тема Transferor Defined Дата публикации 12/03/1999
Номер 199948023 UILC 1362.01-03 Тема Late Elections Дата публикации 12/03/1999
Номер 199948022 UILC 355.04-00 Тема Business Purpose Дата публикации 12/03/1999
Номер 199948021 UILC 1362.01-03 Тема Late Elections Дата публикации 12/03/1999
Номер 199948020 UILC 1362.01-03 Тема Late Elections Дата публикации 12/03/1999
Номер 199948019 UILC 62.02-02 Тема Reimbursements Дата публикации 12/03/1999
Номер 199948019 UILC 162.08-03 Тема Transportation Дата публикации 12/03/1999
Номер 199948019 UILC 162.13-03 Тема Travel Дата публикации 12/03/1999