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 199939035 UILC 263.11-02 Тема Promotional Expense Дата публикации 10/01/1999
Номер 199939034 UILC 6331.00-00 Тема Levy and Distraint Дата публикации 10/01/1999
Номер 199939031 UILC 6103.04-00 Тема Disclosure to States for State Tax Administration Дата публикации 10/01/1999
Номер 199939030 UILC 1362.01-03 Тема Late Elections Дата публикации 10/01/1999
Номер 199939029 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 10/01/1999
Номер 199939028 UILC 1504.00-00 Тема Definitions Дата публикации 10/01/1999
Номер 199939027 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 10/01/1999
Номер 199939027 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 10/01/1999
Номер 199939026 UILC 1362.01-03 Тема Late Elections Дата публикации 10/01/1999
Номер 199939025 UILC 355.01-01 Тема Split-Off Дата публикации 10/01/1999
Номер 199939024 UILC 2654.00-00 Тема Special Rules Дата публикации 10/01/1999
Номер 199939024 UILC 2642.01-00 Тема Inclusion Ratio Defined Дата публикации 10/01/1999
Номер 199939024 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 10/01/1999
Номер 199939023 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/01/1999
Номер 199939022 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 10/01/1999
Номер 199939021 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 10/01/1999
Номер 199939021 UILC 170.01-00 Тема Time of Making Contribution Дата публикации 10/01/1999
Номер 199939020 UILC 1362.01-03 Тема Late Elections Дата публикации 10/01/1999
Номер 199939019 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 10/01/1999
Номер 199939018 UILC 468A.04-02 Тема Revised Schedules Дата публикации 10/01/1999
Номер 199939018 UILC 468A.03-04 Тема Formulas or Other Methods Дата публикации 10/01/1999
Номер 199939017 UILC 332.02-00 Тема Within One Year Дата публикации 10/01/1999
Номер 199939017 UILC 368.06-00 Тема Change in Identity, etc. (Type "F") Дата публикации 10/01/1999
Номер 199939016 UILC 1362.01-03 Тема Late Elections Дата публикации 10/01/1999
Номер 199939015 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 10/01/1999