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 199934013 UILC 277.00-00 Тема Deduction Incurred by Certain Membership Organizations in Transactions With Members Дата публикации 08/27/1999
Номер 199934013 UILC 528.00-00 Тема Certain Homeowners Associations Дата публикации 08/27/1999
Номер 199934012 UILC 338.00-00 Тема Certain Stock Purchases Treated as Asset Acquisitions Дата публикации 08/27/1999
Номер 199934012 UILC 9100.06-00 Тема Section 338(g); Election Under Section 1.338-1T(c)(1) Дата публикации 08/27/1999
Номер 199934011 UILC 2511.00-00 Тема Transfers in General (Gift v. Not a Gift) Дата публикации 08/27/1999
Номер 199934010 UILC 468A.04-02 Тема Revised Schedules Дата публикации 08/27/1999
Номер 199934010 UILC 468A.03-04 Тема Formulas or Other Methods Дата публикации 08/27/1999
Номер 199934009 UILC 61.43-00 Тема Form v. Substance Дата публикации 08/27/1999
Номер 199934009 UILC 482.00-00 Тема Allocation of Income and Deductions Among Taxpayers Дата публикации 08/27/1999
Номер 199934008 UILC 1042.02-00 Тема Requirements Дата публикации 08/27/1999
Номер 199934007 UILC 1042.02-00 Тема Requirements Дата публикации 08/27/1999
Номер 199934006 UILC 1042.02-00 Тема Requirements Дата публикации 08/27/1999
Номер 199934005 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 08/27/1999
Номер 199934004 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 08/27/1999
Номер 199934003 UILC 985.02-02 Тема Currency Gain or Loss Determination Дата публикации 08/27/1999
Номер 199934002 UILC 83.12-00 Тема Property Дата публикации 08/27/1999
Номер 199934002 UILC 404.10-00 Тема Deferred Compensation Дата публикации 08/27/1999
Номер 199934002 UILC 419.03-00 Тема Welfare Benefit Fund Дата публикации 08/27/1999
Номер 199934002 UILC 461.01-00 Тема Accrual Method Дата публикации 08/27/1999
Номер 199934001 UILC 302.01-04 Тема Meaningful Reduction of Interest Дата публикации 08/27/1999
Номер 199934001 UILC 356.01-01 Тема Dividend Status Дата публикации 08/27/1999
Номер 199933053 UILC 414.08-00 Тема Church Plan Дата публикации 08/20/1999
Номер 199933052 UILC 412.06-00 Тема Minimum Funding Waiver Дата публикации 08/20/1999
Номер 199933051 UILC 4942.03-03 Тема Minimum Investment Return Дата публикации 08/20/1999
Номер 199933051 UILC 4942.03-05 Тема Qualifying Distribution Дата публикации 08/20/1999