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 199941034 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 10/15/1999
Номер 199941033 UILC 83.11-00 Тема Nonqualified Stock Options Дата публикации 10/15/1999
Номер 199941032 UILC 9100.22-00 Тема Other Дата публикации 10/15/1999
Номер 199941032 UILC 1503.04-04 Тема Dual Resident Corporation Дата публикации 10/15/1999
Номер 199941031 UILC 3231.01-00 Тема Employers v. Not Employers Дата публикации 10/15/1999
Номер 199941030 UILC 457.01-00 Тема Year of Inclusion in Gross Income Дата публикации 10/15/1999
Номер 199941030 UILC 457.05-00 Тема Eligible Deferred Compensation Plan Defined Дата публикации 10/15/1999
Номер 199941030 UILC 457.12-02 Тема Custodial Accounts and Contracts Дата публикации 10/15/1999
Номер 199941029 UILC 468.04-00 Тема Revocation of Election, Separate Reserves Дата публикации 10/15/1999
Номер 199941029 UILC 468.03-00 Тема Allocation for Property where Election not in Effect Дата публикации 10/15/1999
Номер 199941028 UILC 301.00-00 Тема Distributions of Property Дата публикации 10/15/1999
Номер 199941028 UILC 332.00-00 Тема Complete Liquidation of Subsidiaries Дата публикации 10/15/1999
Номер 199941028 UILC 355.01-00 Тема Spin-Off Дата публикации 10/15/1999
Номер 199941028 UILC 368.05-00 Тема Recapitalization (Type "E") Дата публикации 10/15/1999
Номер 199941027 UILC 301.00-00 Тема Distributions of Property Дата публикации 10/15/1999
Номер 199941027 UILC 332.00-00 Тема Complete Liquidation of Subsidiaries Дата публикации 10/15/1999
Номер 199941027 UILC 355.01-00 Тема Spin-Off Дата публикации 10/15/1999
Номер 199941027 UILC 368.05-00 Тема Recapitalization (Type "E") Дата публикации 10/15/1999
Номер 199941026 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/15/1999
Номер 199941025 UILC 338.00-00 Тема Certain Stock Purchases Treated as Asset Acquisitions Дата публикации 10/15/1999
Номер 199941025 UILC 9100.07-00 Тема Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Дата публикации 10/15/1999
Номер 199941024 UILC 101.05-00 Тема Flexible Premium Contracts Before 1985 Дата публикации 10/15/1999
Номер 199941024 UILC 7702.00-00 Тема Life Insurance Contract Defined Дата публикации 10/15/1999
Номер 199941023 UILC 368.14-00 Тема Transfer by Corporation in Title 11 Case (Type "G") Дата публикации 10/15/1999
Номер 199941023 UILC 381.00-00 Тема Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) Дата публикации 10/15/1999