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 199925028 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 06/25/1999
Номер 199925028 UILC 2654.00-00 Тема Special Rules Дата публикации 06/25/1999
Номер 199925027 UILC 671.00-00 Тема Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners Дата публикации 06/25/1999
Номер 199925027 UILC 2702.00-00 Тема Special Valuation Rules for Transfers in Trust Дата публикации 06/25/1999
Номер 199925026 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 06/25/1999
Номер 199925025 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 06/25/1999
Номер 199925024 UILC 9100.20-00 Тема Section 1502; Election to File Consolidated Return Дата публикации 06/25/1999
Номер 199925023 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 06/25/1999
Номер 199925022 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 06/25/1999
Номер 199925021 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 06/25/1999
Номер 199925020 UILC 721.00-00 Тема Nonrecognition of Gain or Loss on Contributions Дата публикации 06/25/1999
Номер 199925019 UILC 721.00-00 Тема Nonrecognition of Gain or Loss on Contributions Дата публикации 06/25/1999
Номер 199925018 UILC 721.00-00 Тема Nonrecognition of Gain or Loss on Contributions Дата публикации 06/25/1999
Номер 199925017 UILC 721.00-00 Тема Nonrecognition of Gain or Loss on Contributions Дата публикации 06/25/1999
Номер 199925016 UILC 6229.03-01 Тема 6 Years for 3 Years Дата публикации 06/25/1999
Номер 199925015 UILC 856.01-00 Тема Income Requirements Дата публикации 06/25/1999
Номер 199925014 UILC 925.00-00 Тема Transfer Pricing Rules Дата публикации 06/25/1999
Номер 199925014 UILC 6501.00-00 Тема Limitations on Assessment and Collection (Barred v. Not Barred) Дата публикации 06/25/1999
Номер 199925014 UILC 6901.03-00 Тема Period of Limitations Дата публикации 06/25/1999
Номер 199925013 UILC 925.00-00 Тема Transfer Pricing Rules Дата публикации 06/25/1999
Номер 199925013 UILC 6501.00-00 Тема Limitations on Assessment and Collection (Barred v. Not Barred) Дата публикации 06/25/1999
Номер 199925013 UILC 6901.03-00 Тема Period of Limitations Дата публикации 06/25/1999
Номер 199925012 UILC 162.25-01 Тема Ordinary and Necessary Дата публикации 06/25/1999
Номер 199925011 UILC 103.00-00 Тема Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) Дата публикации 06/25/1999
Номер 199925011 UILC 103.02-00 Тема State and Local Дата публикации 06/25/1999