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 199929011 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 07/23/1999
Номер 199929010 UILC 856.04-00 Тема Rents From Real Property Дата публикации 07/23/1999
Номер 199929009 UILC 1031.06-00 Тема Multi-Party Exchanges Дата публикации 07/23/1999
Номер 199929008 UILC 121.01-02 Тема Ownership Дата публикации 07/23/1999
Номер 199929008 UILC 1223.01-00 Тема Decedent and Estate Дата публикации 07/23/1999
Номер 199929007 UILC 3231.01-00 Тема Employers v. Not Employers Дата публикации 07/23/1999
Номер 199929006 UILC 513.00-00 Тема Unrelated v. Not Unrelated Trade or Business Дата публикации 07/23/1999
Номер 199929005 UILC 09.05.00-00 Тема BANKRUPTCY CODE CASES: Appeals Дата публикации 07/23/1999
Номер 199929005 UILC 09.19A.00-00 Тема BCC: ERISA plan Дата публикации 07/23/1999
Номер 199929004 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 07/23/1999
Номер 199929003 UILC 09.13.02-01 Тема BCC: Discharge: Debts provided for by the plan Дата публикации 07/23/1999
Номер 199929002 UILC 351.00-00 Тема Transfer to Corporation Controlled by Transferor Дата публикации 07/23/1999
Номер 199929002 UILC 385.01-00 Тема Debt v. Equity Дата публикации 07/23/1999
Номер 199929002 UILC 367.03-07 Тема Transfers of Stock Subject to a Ten-Year Gain Recognition Agreement Дата публикации 07/23/1999
Номер 199929001 UILC 263A.05-01 Тема Two-Year Preproductive Period Дата публикации 07/23/1999
Номер 199929001 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 07/23/1999
Номер 199928043 UILC 412.06-00 Тема Minimum Funding Waiver Дата публикации 07/16/1999
Номер 199928042 UILC 512.10-00 Тема Modifications Дата публикации 07/16/1999
Номер 199928041 UILC 402.00-00 Тема Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) Дата публикации 07/16/1999
Номер 199928040 UILC 402.08-05 Тема By a Surviving Spouse Дата публикации 07/16/1999
Номер 199928039 UILC 401.00-00 Тема Qualified Pension, Profit-Sharing, and Stock Bonus Plan Дата публикации 07/16/1999
Номер 199928038 UILC 4971.00-00 Тема Taxes on Failure to Meet Minimum Funding Standards Дата публикации 07/16/1999
Номер 199928037 UILC 7701.20-00 Тема Indian Tribal Government Дата публикации 07/16/1999
Номер 199928037 UILC 7871.00-00 Тема Indian Tribal Governments Treated As States For Certain Purposes Дата публикации 07/16/1999
Номер 199928036 UILC 141.00-00 Тема Private Activity Bond; Qualified Bond Дата публикации 07/16/1999