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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
Номер 199927012 UILC 172.07-00 Тема Deferred Statutory or Tort Liability Losses Дата публикации 07/09/1999
Номер 199927011 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 07/09/1999
Номер 199927010 UILC 642.03-00 Тема Charitable Deduction Дата публикации 07/09/1999
Номер 199927010 UILC 671.00-00 Тема Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners Дата публикации 07/09/1999
Номер 199927010 UILC 2522.02-04 Тема Guaranteed Annuity and Unitrust Interests Дата публикации 07/09/1999
Номер 199927008 UILC 09.03.01-00 Тема BCC: Allow. Admin. exp: Comp. of estate tax liability Дата публикации 07/09/1999
Номер 199927007 UILC 2207A.00-00 Тема Right of Recovery in the Case of Certain Marital Deduction Property Дата публикации 07/09/1999
Номер 199927007 UILC 2654.03-00 Тема Separate Shares Дата публикации 07/09/1999
Номер 199927006 UILC 367.05-01 Тема Inventory, etc. Дата публикации 07/09/1999
Номер 199927006 UILC 451.13-00 Тема Prepaid and Advance Income Дата публикации 07/09/1999
Номер 199927005 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 07/09/1999
Номер 199927004 UILC 83.00-00 Тема Property Transferred in Connection With Performance of Services Дата публикации 07/09/1999
Номер 199927004 UILC 162.36-00 Тема Million Dollar Cap - Executive Employee Compensation Дата публикации 07/09/1999
Номер 199927003 UILC 1042.02-00 Тема Requirements Дата публикации 07/09/1999
Номер 199927002 UILC 83.00-00 Тема Property Transferred in Connection With Performance of Services Дата публикации 07/09/1999
Номер 199927002 UILC 2033.00-00 Тема Property in Which Decedent Had an Interest Дата публикации 07/09/1999
Номер 199927002 UILC 83.11-00 Тема Nonqualified Stock Options Дата публикации 07/09/1999
Номер 199927002 UILC 2701.00-00 Тема Special Valuation Rules for Transfers of Interests in Corporations or Partnerships Дата публикации 07/09/1999
Номер 199927002 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 07/09/1999
Номер 199927002 UILC 2703.00-00 Тема Certain Rights and Restrictions Disregarded Дата публикации 07/09/1999
Номер 199927001 UILC 174.00-00 Тема Research and Experimental Expenditures (Deductible v. Not Deductible) Дата публикации 07/09/1999
Номер 199926052 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 07/02/1999
Номер 199926051 UILC 4945.00-00 Тема Excise Taxes on Taxable Expenditures Дата публикации 07/02/1999
Номер 199926050 UILC 4942.03-05 Тема Qualifying Distribution Дата публикации 07/02/1999
Номер 199926050 UILC 4942.03-07 Тема Set-Asides Дата публикации 07/02/1999