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 199933051 UILC 4944.03-00 Тема Exception for Program-Related Investments Дата публикации 08/20/1999
Номер 199933050 UILC 507.04-00 Тема Termination Under Section 507(b)(1)(B) Дата публикации 08/20/1999
Номер 199933050 UILC 4942.00-00 Тема Taxes on Failure to Distribute Income Дата публикации 08/20/1999
Номер 199933049 UILC 414.08-00 Тема Church Plan Дата публикации 08/20/1999
Номер 199933048 UILC 414.09-00 Тема Certain Employee Contributions Дата публикации 08/20/1999
Номер 199933047 UILC 1362.01-03 Тема Late Elections Дата публикации 08/20/1999
Номер 199933046 UILC 1362.01-03 Тема Late Elections Дата публикации 08/20/1999
Номер 199933045 UILC 1362.01-03 Тема Late Elections Дата публикации 08/20/1999
Номер 199933044 UILC 1362.01-03 Тема Late Elections Дата публикации 08/20/1999
Номер 199933043 UILC 168.00-00 Тема Modified Accelerated Cost Recovery System Дата публикации 08/20/1999
Номер 199933043 UILC 9100.03-00 Тема Section 146; Volume Cap Дата публикации 08/20/1999
Номер 199933042 UILC 855.00-00 Тема Dividends Paid by Regulated Investment Company After Close of Taxable Year Дата публикации 08/20/1999
Номер 199933042 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/20/1999
Номер 199933041 UILC 3231.01-00 Тема Employers v. Not Employers Дата публикации 08/20/1999
Номер 199933040 UILC 301.00-00 Тема Distributions of Property Дата публикации 08/20/1999
Номер 199933040 UILC 1502.00-00 Тема Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) Дата публикации 08/20/1999
Номер 199933039 UILC 6091.01-01 Тема General Rules for Persons Other Than Corporation Дата публикации 08/20/1999
Номер 199933039 UILC 6091.01-04 Тема Hand-carried Returns of Persons Other Than Corporations Дата публикации 08/20/1999
Номер 199933039 UILC 6091.10-01 Тема Persons Other Than Corporations Дата публикации 08/20/1999
Номер 199933038 UILC 408.03-00 Тема Rollover Contributions Дата публикации 08/20/1999
Номер 199933038 UILC 72.20-00 Тема Tax on Early Distributions from Qualified Retirement Plans Дата публикации 08/20/1999
Номер 199933037 UILC 3401.01-00 Тема Wages Subject to Withholding Дата публикации 08/20/1999
Номер 199933037 UILC 3402.04-00 Тема Included and Excluded Wages (50% Rule) Дата публикации 08/20/1999
Номер 199933036 UILC 338.00-00 Тема Certain Stock Purchases Treated as Asset Acquisitions Дата публикации 08/20/1999
Номер 199933036 UILC 9100.06-00 Тема Section 338(g); Election Under Section 1.338-1T(c)(1) Дата публикации 08/20/1999