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 199947041 UILC 404.16-00 Тема Dividend Paid Deduction for ESOPs Дата публикации 11/26/1999
Номер 199947040 UILC 107.00-00 Тема Rental Value of Parsonage (Excluded v. Not Excluded) Дата публикации 11/26/1999
Номер 199947040 UILC 403.00-00 Тема Taxation of Employee Annuities (Taxable v. Not Taxable) Дата публикации 11/26/1999
Номер 199947039 UILC 414.07-00 Тема Governmental Plan Дата публикации 11/26/1999
Номер 199947038 UILC 4942.05-01 Тема Active Conduct of Exempt Purpose Activities Дата публикации 11/26/1999
Номер 199947038 UILC 4944.03-00 Тема Exception for Program-Related Investments Дата публикации 11/26/1999
Номер 199947037 UILC 401.00-00 Тема Qualified Pension, Profit-Sharing, and Stock Bonus Plan Дата публикации 11/26/1999
Номер 199947036 UILC 408.02-01 Тема Benefit Distributions Дата публикации 11/26/1999
Номер 199947036 UILC 408.03-00 Тема Rollover Contributions Дата публикации 11/26/1999
Номер 199947035 UILC 4945.00-00 Тема Excise Taxes on Taxable Expenditures Дата публикации 11/26/1999
Номер 199947034 UILC 2701.00-00 Тема Special Valuation Rules for Transfers of Interests in Corporations or Partnerships Дата публикации 11/26/1999
Номер 199947033 UILC 338.01-02 Тема Time in which Election must be made Дата публикации 11/26/1999
Номер 199947033 UILC 9100.07-00 Тема Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Дата публикации 11/26/1999
Номер 199947032 UILC 468A.04-02 Тема Revised Schedules Дата публикации 11/26/1999
Номер 199947032 UILC 468A.03-04 Тема Formulas or Other Methods Дата публикации 11/26/1999
Номер 199947031 UILC 1441.02-01 Тема Fixed or Determinable Annual or Periodic Income Дата публикации 11/26/1999
Номер 199947031 UILC 1441.07-00 Тема Reduced Rate or Exemption by Application of Tax Treaty Дата публикации 11/26/1999
Номер 199947031 UILC 1442.00-00 Тема Withholding of Tax on Foreign Corporations (Required v. Not Required) Дата публикации 11/26/1999
Номер 199947030 UILC 985.01-00 Тема Functional Currency of a QBU Дата публикации 11/26/1999
Номер 199947029 UILC 6041.08-00 Тема Payments By United States Or A State Дата публикации 11/26/1999
Номер 199947029 UILC 6045.03-00 Тема Real Estate Transactions Дата публикации 11/26/1999
Номер 199947028 UILC 863.00-00 Тема Items Not Specified in Sections 861 or 862 Дата публикации 11/26/1999
Номер 199947027 UILC 9114.02-12 Тема Royalties Дата публикации 11/26/1999
Номер 199947026 UILC 168.31-02 Тема Definitions and Special Rules Дата публикации 11/26/1999
Номер 199947025 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 11/26/1999