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 199946026 UILC 1362.01-03 Тема Late Elections Дата публикации 11/19/1999
Номер 199946025 UILC 1362.01-03 Тема Late Elections Дата публикации 11/19/1999
Номер 199946024 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 11/19/1999
Номер 199946023 UILC 1362.01-03 Тема Late Elections Дата публикации 11/19/1999
Номер 199946022 UILC 1362.01-03 Тема Late Elections Дата публикации 11/19/1999
Номер 199946021 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 11/19/1999
Номер 199946020 UILC 4371.00-00 Тема Foreign Insurers Policies Tax (Taxable v. Not Taxable) Дата публикации 11/19/1999
Номер 199946019 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 11/19/1999
Номер 199946018 UILC 332.00-00 Тема Complete Liquidation of Subsidiaries Дата публикации 11/19/1999
Номер 199946018 UILC 351.00-00 Тема Transfer to Corporation Controlled by Transferor Дата публикации 11/19/1999
Номер 199946018 UILC 355.01-00 Тема Spin-Off Дата публикации 11/19/1999
Номер 199946018 UILC 367.40-00 Тема Treatment of Distribution Described in Section 367(e) Дата публикации 11/19/1999
Номер 199946018 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 11/19/1999
Номер 199946018 UILC 367.40-00 Тема Treatment of Distribution Described in Section 367(e) Дата публикации 11/19/1999
Номер 199946018 UILC 332.00-00 Тема Complete Liquidation of Subsidiaries Дата публикации 11/19/1999
Номер 199946017 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 11/19/1999
Номер 199946016 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 11/19/1999
Номер 199946015 UILC 1362.01-03 Тема Late Elections Дата публикации 11/19/1999
Номер 199946014 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 11/19/1999
Номер 199946013 UILC 338.00-00 Тема Certain Stock Purchases Treated as Asset Acquisitions Дата публикации 11/19/1999
Номер 199946013 UILC 9100.06-00 Тема Section 338(g); Election Under Section 1.338-1T(c)(1) Дата публикации 11/19/1999
Номер 199946012 UILC 43.02-01 Тема Tertiary Recovery Method Дата публикации 11/19/1999
Номер 199946011 UILC 355.01-01 Тема Split-Off Дата публикации 11/19/1999
Номер 199946010 UILC 1502.77-00 Тема Common Parent Agent for Subsidiaries Дата публикации 11/19/1999
Номер 199946010 UILC 6213.08-00 Тема Waiver of Restrictions Дата публикации 11/19/1999