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 199932044 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 08/13/1999
Номер 199932043 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/13/1999
Номер 199932043 UILC 2652.01-02 Тема Special Election for QTIP Дата публикации 08/13/1999
Номер 199932042 UILC 2518.01-02 Тема Acceptance of Benefits Дата публикации 08/13/1999
Номер 199932041 UILC 355.01-01 Тема Split-Off Дата публикации 08/13/1999
Номер 199932040 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 08/13/1999
Номер 199932039 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 08/13/1999
Номер 199932038 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 08/13/1999
Номер 199932037 UILC 1362.01-03 Тема Late Elections Дата публикации 08/13/1999
Номер 199932035 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 08/13/1999
Номер 199932034 UILC 9100.22-00 Тема Other Дата публикации 08/13/1999
Номер 199932034 UILC 1503.04-04 Тема Dual Resident Corporation Дата публикации 08/13/1999
Номер 199932033 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 08/13/1999
Номер 199932033 UILC 444.03-00 Тема Procedural Requirements for Making Election Дата публикации 08/13/1999
Номер 199932032 UILC 4976.00-00 Тема Taxes with Respect to Funded Welfare Benefit Plans Дата публикации 08/13/1999
Номер 199932032 UILC 61.44-00 Тема Recovery of Items Previously Deducted--Tax Benefit Дата публикации 08/13/1999
Номер 199932031 UILC 83.01-00 Тема When Includible in Gross Income Дата публикации 08/13/1999
Номер 199932031 UILC 402.00-00 Тема Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) Дата публикации 08/13/1999
Номер 199932031 UILC 419.00-00 Тема Treatment of Funded Welfare Benefit Plans Дата публикации 08/13/1999
Номер 199932031 UILC 671.02-00 Тема Persons Treated as Grantors Дата публикации 08/13/1999
Номер 199932031 UILC 677.04-00 Тема Discharge of Obligation of Grantor or Spouse Дата публикации 08/13/1999
Номер 199932030 UILC 1362.01-03 Тема Late Elections Дата публикации 08/13/1999
Номер 199932029 UILC 1362.01-03 Тема Late Elections Дата публикации 08/13/1999
Номер 199932028 UILC 642.03-03 Тема Paid or Permanently Set Aside Дата публикации 08/13/1999
Номер 199932027 UILC 642.03-03 Тема Paid or Permanently Set Aside Дата публикации 08/13/1999