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 199928033 UILC 402.08-00 Тема Rollover Contributions Дата публикации 07/16/1999
Номер 199928032 UILC 402.01-01 Тема Capital Gain Treatment of Certain Distributions Дата публикации 07/16/1999
Номер 199928032 UILC 402.08-00 Тема Rollover Contributions Дата публикации 07/16/1999
Номер 199928031 UILC 402.01-01 Тема Capital Gain Treatment of Certain Distributions Дата публикации 07/16/1999
Номер 199928031 UILC 402.08-00 Тема Rollover Contributions Дата публикации 07/16/1999
Номер 199928030 UILC 414.07-00 Тема Governmental Plan Дата публикации 07/16/1999
Номер 199928029 UILC 6041.00-00 Тема Information at Source Дата публикации 07/16/1999
Номер 199928028 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 07/16/1999
Номер 199928027 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 07/16/1999
Номер 199928027 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 07/16/1999
Номер 199928026 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 07/16/1999
Номер 199928025 UILC 851.01-00 Тема Election to be Regulated Investment Company Дата публикации 07/16/1999
Номер 199928025 UILC 855.01-00 Тема General Rule Дата публикации 07/16/1999
Номер 199928025 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 07/16/1999
Номер 199928024 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 07/16/1999
Номер 199928023 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 07/16/1999
Номер 199928022 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 07/16/1999
Номер 199928021 UILC 305.00-00 Тема Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) Дата публикации 07/16/1999
Номер 199928021 UILC 305.06-00 Тема Certain Transactions Treated as Distributions Дата публикации 07/16/1999
Номер 199928020 UILC 4982.00-00 Тема Excise Tax on Undistributed Income of Regulated Investment Companies Дата публикации 07/16/1999
Номер 199928019 UILC 305.00-00 Тема Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) Дата публикации 07/16/1999
Номер 199928019 UILC 305.06-00 Тема Certain Transactions Treated as Distributions Дата публикации 07/16/1999
Номер 199928018 UILC 6416.00-00 Тема Certain Taxes on Sales and Services Дата публикации 07/16/1999
Номер 199928017 UILC 104.02-00 Тема Workmen's Compensation Дата публикации 07/16/1999
Номер 199928016 UILC 4051.00-00 Тема Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) Дата публикации 07/16/1999