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 199941009 UILC 167.05-06 Тема Income Forecast Method - Section 167(g) Дата публикации 10/15/1999
Номер 199941009 UILC 167.14-11 Тема Other Intangible Property Дата публикации 10/15/1999
Номер 199941008 UILC 263.00-00 Тема Capital Expenditures (Deductible v. Not Deductible) Дата публикации 10/15/1999
Номер 199941008 UILC 263.03-01 Тема Determination of Useful Life Дата публикации 10/15/1999
Номер 199941007 UILC 882.03-00 Тема Return Required Дата публикации 10/15/1999
Номер 199941006 UILC 1031.02-00 Тема Like Kind Property Дата публикации 10/15/1999
Номер 199941005 UILC 1031.02-00 Тема Like Kind Property Дата публикации 10/15/1999
Номер 199941004 UILC 9114.03-42 Тема United Kingdom Дата публикации 10/15/1999
Номер 199941003 UILC 9114.03-42 Тема United Kingdom Дата публикации 10/15/1999
Номер 199941002 UILC 09.35.00-00 Тема BANKRUPTCY CODE CASES: Refunds Дата публикации 10/15/1999
Номер 199941002 UILC 09.37.05-01 Тема BC: Returns by truste/debtor: Indiv.: Elec. to close tax. year Дата публикации 10/15/1999
Номер 199941002 UILC 69.06.01-00 Тема REFUNDS: Proper party: Bankruptcy Дата публикации 10/15/1999
Номер 199941001 UILC 453A.03-00 Тема Interest on Deferred Tax Liability Дата публикации 10/15/1999
Номер 199940043 UILC 401.00-00 Тема Qualified Pension, Profit-Sharing, and Stock Bonus Plan Дата публикации 10/08/1999
Номер 199940042 UILC 404.00-00 Тема Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) Дата публикации 10/08/1999
Номер 199940041 UILC 402.06-00 Тема Amounts Distributed or Made Available to Beneficiary Дата публикации 10/08/1999
Номер 199940041 UILC 402.08-00 Тема Rollover Contributions Дата публикации 10/08/1999
Номер 199940040 UILC 7701.22-01 Тема Factors: Lease vs. Service Contract Дата публикации 10/08/1999
Номер 199940039 UILC 1033.02-00 Тема Definition of Involuntary Conversion Events Дата публикации 10/08/1999
Номер 199940038 UILC 642.03-03 Тема Paid or Permanently Set Aside Дата публикации 10/08/1999
Номер 199940037 UILC 1033.02-00 Тема Definition of Involuntary Conversion Events Дата публикации 10/08/1999
Номер 199940036 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/08/1999
Номер 199940036 UILC 565.01-02 Тема Making and Filing Consents Дата публикации 10/08/1999
Номер 199940036 UILC 542.00-00 Тема Definition of Personal Holding Company Дата публикации 10/08/1999
Номер 199940035 UILC 507.01-01 Тема Special Rules Дата публикации 10/08/1999