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 199938002 UILC 75.14.00-00 Тема SUMMONSES: Use of Дата публикации 09/24/1999
Номер 199938001 UILC 49.04.00-00 Тема JUDGMENTS: Res judicata Дата публикации 09/24/1999
Номер 199938001 UILC 51.06.00-00 Тема LIENS: Estate tax liens Дата публикации 09/24/1999
Номер 199937056 UILC 412.06-00 Тема Minimum Funding Waiver Дата публикации 09/17/1999
Номер 199937055 UILC 408.11-02 Тема Definitions Дата публикации 09/17/1999
Номер 199937054 UILC 412.06-00 Тема Minimum Funding Waiver Дата публикации 09/17/1999
Номер 199937053 UILC 507.00-00 Тема Termination of Private Foundation Status Дата публикации 09/17/1999
Номер 199937053 UILC 509.00-00 Тема Private Foundation Defined Дата публикации 09/17/1999
Номер 199937053 UILC 4940.00-00 Тема Excise Tax on Net Investment Income (Applicable v. Not Applicable) Дата публикации 09/17/1999
Номер 199937053 UILC 4941.04-00 Тема Definition of Self-Dealing Дата публикации 09/17/1999
Номер 199937053 UILC 4942.03-05 Тема Qualifying Distribution Дата публикации 09/17/1999
Номер 199937053 UILC 4944.00-00 Тема Excise Tax on "Jeopardizing" Investments Дата публикации 09/17/1999
Номер 199937053 UILC 4945.04-06 Тема Expenditure Responsibility Дата публикации 09/17/1999
Номер 199937053 UILC 6033.02-01 Тема Private Foundation Дата публикации 09/17/1999
Номер 199937052 UILC 403.00-00 Тема Taxation of Employee Annuities (Taxable v. Not Taxable) Дата публикации 09/17/1999
Номер 199937051 UILC 4945.00-00 Тема Excise Taxes on Taxable Expenditures Дата публикации 09/17/1999
Номер 199937050 UILC 1033.02-00 Тема Definition of Involuntary Conversion Events Дата публикации 09/17/1999
Номер 199937049 UILC 861.09-07 Тема Fair Market Value Method Дата публикации 09/17/1999
Номер 199937048 UILC 4945.00-00 Тема Excise Taxes on Taxable Expenditures Дата публикации 09/17/1999
Номер 199937047 UILC 414.08-00 Тема Church Plan Дата публикации 09/17/1999
Номер 199937046 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 09/17/1999
Номер 199937045 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/17/1999
Номер 199937044 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/17/1999
Номер 199937043 UILC 2702.00-00 Тема Special Valuation Rules for Transfers in Trust Дата публикации 09/17/1999
Номер 199937042 UILC 1035.00-00 Тема Exchanges of Insurance Policies Дата публикации 09/17/1999