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 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
Номер 199928015 UILC 162.36-02 Тема Covered Employees Дата публикации 07/16/1999
Номер 199928014 UILC 162.36-02 Тема Covered Employees Дата публикации 07/16/1999
Номер 199928013 UILC 61.05-03 Тема Compensation Дата публикации 07/16/1999
Номер 199928013 UILC 83.00-00 Тема Property Transferred in Connection With Performance of Services Дата публикации 07/16/1999
Номер 199928013 UILC 2511.00-00 Тема Transfers in General (Gift v. Not a Gift) Дата публикации 07/16/1999
Номер 199928012 UILC 457.01-00 Тема Year of Inclusion in Gross Income Дата публикации 07/16/1999
Номер 199928012 UILC 457.05-00 Тема Eligible Deferred Compensation Plan Defined Дата публикации 07/16/1999
Номер 199928012 UILC 457.12-01 Тема Trusts Дата публикации 07/16/1999
Номер 199928011 UILC 115.02-00 Тема Separate Entity v. Integral Part Дата публикации 07/16/1999
Номер 199928010 UILC 6031.08-00 Тема Foreign Partnerships Дата публикации 07/16/1999
Номер 199928010 UILC 6231.03-00 Тема Partnership Item Дата публикации 07/16/1999
Номер 199928010 UILC 6229.01-00 Тема 3 Years Дата публикации 07/16/1999
Номер 199928010 UILC 6501.04-13 Тема Partnership and Individual Partner Returns Дата публикации 07/16/1999
Номер 199928009 UILC 7701.00-00 Тема Definitions Дата публикации 07/16/1999
Номер 199928008 UILC 877.00-00 Тема Expatriation to Avoid Tax Дата публикации 07/16/1999
Номер 199928007 UILC 988.02-02 Тема Debt Instruments Дата публикации 07/16/1999
Номер 199928006 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 07/16/1999
Номер 199928005 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 07/16/1999
Номер 199928004 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 07/16/1999
Номер 199928003 UILC 1278.00-00 Тема Definitions and Special Rules Дата публикации 07/16/1999
Номер 199928002 UILC 6511.00-00 Тема Limitations on Credit or Refund (Barred v. Not Barred) Дата публикации 07/16/1999