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 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
Номер 199926049 UILC 507.00-00 Тема Termination of Private Foundation Status Дата публикации 07/02/1999
Номер 199926049 UILC 4941.04-00 Тема Definition of Self-Dealing Дата публикации 07/02/1999
Номер 199926049 UILC 4942.03-05 Тема Qualifying Distribution Дата публикации 07/02/1999
Номер 199926049 UILC 4944.00-00 Тема Excise Tax on "Jeopardizing" Investments Дата публикации 07/02/1999
Номер 199926049 UILC 4945.04-06 Тема Expenditure Responsibility Дата публикации 07/02/1999
Номер 199926049 UILC 6033.02-01 Тема Private Foundation Дата публикации 07/02/1999
Номер 199926048 UILC 4941.04-00 Тема Definition of Self-Dealing Дата публикации 07/02/1999
Номер 199926048 UILC 4945.04-00 Тема Definition of Taxable Expenditure Дата публикации 07/02/1999
Номер 199926047 UILC 414.09-00 Тема Certain Employee Contributions Дата публикации 07/02/1999
Номер 199926046 UILC 414.08-00 Тема Church Plan Дата публикации 07/02/1999
Номер 199926045 UILC 1031.00-00 Тема Exchange of Property Held for Productive Use or Investment Дата публикации 07/02/1999
Номер 199926044 UILC 368.05-00 Тема Recapitalization (Type "E") Дата публикации 07/02/1999
Номер 199926043 UILC 42.14-01 Тема Correction of Administrative Errors and Omissions Дата публикации 07/02/1999
Номер 199926042 UILC 174.05-02 Тема From Amortization to Current Deduction Дата публикации 07/02/1999
Номер 199926041 UILC 2056.00-00 Тема Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) Дата публикации 07/02/1999
Номер 199926040 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 07/02/1999
Номер 199926039 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 07/02/1999
Номер 199926038 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 07/02/1999
Номер 199926037 UILC 355.01-01 Тема Split-Off Дата публикации 07/02/1999