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 199927033 UILC 1503.04-04 Тема Dual Resident Corporation Дата публикации 07/09/1999
Номер 199927032 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 07/09/1999
Номер 199927031 UILC 641.00-00 Тема Imposition of Tax Дата публикации 07/09/1999
Номер 199927031 UILC 2055.00-00 Тема Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) Дата публикации 07/09/1999
Номер 199927031 UILC 2611.00-00 Тема Generation Skipping Transfer Defined Дата публикации 07/09/1999
Номер 199927031 UILC 2612.00-00 Тема Taxable Termination; Taxable Distribution; Direct Skip Дата публикации 07/09/1999
Номер 199927031 UILC 2654.00-00 Тема Special Rules Дата публикации 07/09/1999
Номер 199927030 UILC 2056.07-03 Тема Qualifying Interest Дата публикации 07/09/1999
Номер 199927030 UILC 2613.00-00 Тема Skip Person and Non-Skip Person Дата публикации 07/09/1999
Номер 199927030 UILC 2651.00-00 Тема Generation Assignment Дата публикации 07/09/1999
Номер 199927029 UILC 1362.01-03 Тема Late Elections Дата публикации 07/09/1999
Номер 199927028 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 07/09/1999
Номер 199927027 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 07/09/1999
Номер 199927026 UILC 1362.01-03 Тема Late Elections Дата публикации 07/09/1999
Номер 199927025 UILC 1362.01-03 Тема Late Elections Дата публикации 07/09/1999
Номер 199927024 UILC 174.00-00 Тема Research and Experimental Expenditures (Deductible v. Not Deductible) Дата публикации 07/09/1999
Номер 199927023 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 07/09/1999
Номер 199927023 UILC 2632.00-00 Тема Special Rules for Allocation of GST Exemption Дата публикации 07/09/1999
Номер 199927023 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 07/09/1999
Номер 199927023 UILC 2652.01-02 Тема Special Election for QTIP Дата публикации 07/09/1999
Номер 199927023 UILC 2654.00-00 Тема Special Rules Дата публикации 07/09/1999
Номер 199927022 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 07/09/1999
Номер 199927021 UILC 856.01-00 Тема Income Requirements Дата публикации 07/09/1999
Номер 199927020 UILC 1362.01-03 Тема Late Elections Дата публикации 07/09/1999
Номер 199927019 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 07/09/1999