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 199945024 UILC 1362.01-03 Тема Late Elections Дата публикации 11/12/1999
Номер 199945023 UILC 6041.03-00 Тема Fixed or Determinable Gains, Profits, or Income Дата публикации 11/12/1999
Номер 199945023 UILC 6045.00-00 Тема Returns of Brokers Дата публикации 11/12/1999
Номер 199945023 UILC 6049.01-00 Тема Reportable Interest Дата публикации 11/12/1999
Номер 199945022 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 11/12/1999
Номер 199945022 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 11/12/1999
Номер 199945022 UILC 2041.00-00 Тема Powers of Appointment (Included v. Not Included in Gross Estate) Дата публикации 11/12/1999
Номер 199945022 UILC 2514.00-00 Тема Powers of Appointment (Transfer v. Not a Transfer) Дата публикации 11/12/1999
Номер 199945021 UILC 1361.00-00 Тема Definitions Дата публикации 11/12/1999
Номер 199945021 UILC 1361.05-00 Тема Qualified Subchapter S Subsidiary Дата публикации 11/12/1999
Номер 199945021 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 11/12/1999
Номер 199945020 UILC 851.01-00 Тема Election to be Regulated Investment Company Дата публикации 11/12/1999
Номер 199945020 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 11/12/1999
Номер 199945019 UILC 1361.05-00 Тема Qualified Subchapter S Subsidiary Дата публикации 11/12/1999
Номер 199945019 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 11/12/1999
Номер 199945019 UILC 1362.01-03 Тема Late Elections Дата публикации 11/12/1999
Номер 199945019 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 11/12/1999
Номер 199945018 UILC 1362.01-03 Тема Late Elections Дата публикации 11/12/1999
Номер 199945017 UILC 301.07-00 Тема Constructive Dividend Дата публикации 11/12/1999
Номер 199945017 UILC 1368.01-00 Тема Accumulated Adjustments Account Дата публикации 11/12/1999
Номер 199945017 UILC 1371.00-00 Тема Coordination with Subchapter C Rules Дата публикации 11/12/1999
Номер 199945016 UILC 29.00-00 Тема (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source Дата публикации 11/12/1999
Номер 199945015 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 11/12/1999
Номер 199945015 UILC 83.00-00 Тема Property Transferred in Connection With Performance of Services Дата публикации 11/12/1999
Номер 199945015 UILC 162.00-00 Тема Trade or Business (Deductible v. Not Deductible) Дата публикации 11/12/1999