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 199942020 UILC 61.03-00 Тема Loan or Mortgage v. Sale Дата публикации 10/22/1999
Номер 199942020 UILC 61.43-00 Тема Form v. Substance Дата публикации 10/22/1999
Номер 199942020 UILC 451.01-00 Тема Annual Theory Дата публикации 10/22/1999
Номер 199942019 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 10/22/1999
Номер 199942019 UILC 61.03-00 Тема Loan or Mortgage v. Sale Дата публикации 10/22/1999
Номер 199942019 UILC 61.43-00 Тема Form v. Substance Дата публикации 10/22/1999
Номер 199942019 UILC 451.01-00 Тема Annual Theory Дата публикации 10/22/1999
Номер 199942018 UILC 302.00-00 Тема Distributions in Redemption of Stock Дата публикации 10/22/1999
Номер 199942018 UILC 302.03-00 Тема Complete Termination of Interest Дата публикации 10/22/1999
Номер 199942018 UILC 302.05-00 Тема Constructive Ownership Дата публикации 10/22/1999
Номер 199942018 UILC 302.05-01 Тема Waiver of Family Attribution by Individual Дата публикации 10/22/1999
Номер 199942017 UILC 1361.03-01 Тема Grantor Trusts Дата публикации 10/22/1999
Номер 199942016 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 10/22/1999
Номер 199942016 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 10/22/1999
Номер 199942016 UILC 2033.00-00 Тема Property in Which Decedent Had an Interest Дата публикации 10/22/1999
Номер 199942015 UILC 2032.00-00 Тема Alternate Valuation Дата публикации 10/22/1999
Номер 199942014 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 10/22/1999
Номер 199942013 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 10/22/1999
Номер 199942012 UILC 162.36-08 Тема Stock Options Дата публикации 10/22/1999
Номер 199942011 UILC 419.00-00 Тема Treatment of Funded Welfare Benefit Plans Дата публикации 10/22/1999
Номер 199942011 UILC 419A.00-00 Тема Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) Дата публикации 10/22/1999
Номер 199942011 UILC 4976.00-00 Тема Taxes with Respect to Funded Welfare Benefit Plans Дата публикации 10/22/1999
Номер 199942011 UILC 4976.01-00 Тема Disqualified Benefits Дата публикации 10/22/1999
Номер 199942010 UILC 2041.01-00 Тема Pre-1942 Powers Дата публикации 10/22/1999
Номер 199942010 UILC 2518.01-00 Тема Requirements for a Qualified Disclaimer Дата публикации 10/22/1999