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 199931010 UILC 1362.02-02 Тема Ceases to be Small Business Corporation Дата публикации 08/06/1999
Номер 199931009 UILC 1362.01-03 Тема Late Elections Дата публикации 08/06/1999
Номер 199931008 UILC 1362.01-03 Тема Late Elections Дата публикации 08/06/1999
Номер 199931007 UILC 28.00.00-00 Тема ERRONEOUS REFUNDS Дата публикации 08/06/1999
Номер 199931006 UILC 1362.01-02 Тема Election After Termination Дата публикации 08/06/1999
Номер 199931005 UILC 423.00-00 Тема Employee Stock Purchase Plans Дата публикации 08/06/1999
Номер 199931004 UILC 924.01-00 Тема Definition of Foreign Trading Gross Receipts Дата публикации 08/06/1999
Номер 199931003 UILC 355.01-00 Тема Spin-Off Дата публикации 08/06/1999
Номер 199931003 UILC 355.01-01 Тема Split-Off Дата публикации 08/06/1999
Номер 199931003 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 08/06/1999
Номер 199931002 UILC 1031.00-00 Тема Exchange of Property Held for Productive Use or Investment Дата публикации 08/06/1999
Номер 199931001 UILC 6103.00-00 Тема Confidentiality and Disclosure of Returns and Return Information Дата публикации 08/06/1999
Номер 199930052 UILC 402.08-05 Тема By a Surviving Spouse Дата публикации 07/30/1999
Номер 199930052 UILC 4974.00-00 Тема Excise Tax on Certain Accumulations in Qualified Retirement Plans Дата публикации 07/30/1999
Номер 199930051 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 07/30/1999
Номер 199930051 UILC 4945.04-05 Тема Grants to Organizations Дата публикации 07/30/1999
Номер 199930051 UILC 501.03-23 Тема Schools, Colleges, etc. Дата публикации 07/30/1999
Номер 199930050 UILC 507.00-00 Тема Termination of Private Foundation Status Дата публикации 07/30/1999
Номер 199930050 UILC 509.00-00 Тема Private Foundation Defined Дата публикации 07/30/1999
Номер 199930050 UILC 4940.00-00 Тема Excise Tax on Net Investment Income (Applicable v. Not Applicable) Дата публикации 07/30/1999
Номер 199930050 UILC 4941.04-00 Тема Definition of Self-Dealing Дата публикации 07/30/1999
Номер 199930050 UILC 4942.03-05 Тема Qualifying Distribution Дата публикации 07/30/1999
Номер 199930050 UILC 4944.00-00 Тема Excise Tax on "Jeopardizing" Investments Дата публикации 07/30/1999
Номер 199930050 UILC 4945.04-06 Тема Expenditure Responsibility Дата публикации 07/30/1999
Номер 199930050 UILC 6033.02-01 Тема Private Foundation Дата публикации 07/30/1999