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 199944043 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 11/05/1999
Номер 199944042 UILC 1362.01-03 Тема Late Elections Дата публикации 11/05/1999
Номер 199944041 UILC 351.01-00 Тема Control v. No Control by Transferor Дата публикации 11/05/1999
Номер 199944041 UILC 355.01-00 Тема Spin-Off Дата публикации 11/05/1999
Номер 199944041 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 11/05/1999
Номер 199944040 UILC 451.13-01 Тема Services (Rev. Rul. 71-21) Дата публикации 11/05/1999
Номер 199944039 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 11/05/1999
Номер 199944038 UILC 2518.03-00 Тема Undivided Portion of an Interest Дата публикации 11/05/1999
Номер 199944037 UILC 1362.01-03 Тема Late Elections Дата публикации 11/05/1999
Номер 199944036 UILC 1362.01-03 Тема Late Elections Дата публикации 11/05/1999
Номер 199944035 UILC 1362.01-03 Тема Late Elections Дата публикации 11/05/1999
Номер 199944034 UILC 1362.01-03 Тема Late Elections Дата публикации 11/05/1999
Номер 199944033 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 11/05/1999
Номер 199944032 UILC 3121.01-12 Тема Payment Under Employers' Plans for Retirement, Disability, Death, etc. Дата публикации 11/05/1999
Номер 199944031 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 11/05/1999
Номер 199944030 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 11/05/1999
Номер 199944029 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 11/05/1999
Номер 199944028 UILC 1362.01-03 Тема Late Elections Дата публикации 11/05/1999
Номер 199944027 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 11/05/1999
Номер 199944026 UILC 882.03-00 Тема Return Required Дата публикации 11/05/1999
Номер 199944025 UILC 1042.02-00 Тема Requirements Дата публикации 11/05/1999
Номер 199944024 UILC 1362.01-03 Тема Late Elections Дата публикации 11/05/1999
Номер 199944023 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 11/05/1999
Номер 199944022 UILC 6041.01-00 Тема Persons Engaged in Trade or Business Дата публикации 11/05/1999
Номер 199944021 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 11/05/1999