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 199916025 UILC 2056.07-03 Тема Qualifying Interest Дата публикации 04/23/1999
Номер 199916025 UILC 2207A.02-00 Тема Recovery With Respect to Gift Tax Дата публикации 04/23/1999
Номер 199916025 UILC 2511.01-00 Тема Donative Intent Дата публикации 04/23/1999
Номер 199916025 UILC 2512.00-00 Тема Valuation of Gifts Дата публикации 04/23/1999
Номер 199916025 UILC 2519.00-00 Тема Disposition of Certain Life Estates Дата публикации 04/23/1999
Номер 199916025 UILC 6324.01-00 Тема Estate Tax Liens Дата публикации 04/23/1999
Номер 199916025 UILC 6324.02-00 Тема Gift Tax Liens Дата публикации 04/23/1999
Номер 199916025 UILC 6901.02-00 Тема Liability Дата публикации 04/23/1999
Номер 199916025 UILC 6902.01-00 Тема Burden of Proof Дата публикации 04/23/1999
Номер 199916024 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 04/23/1999
Номер 199916023 UILC 72.00-00 Тема Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) Дата публикации 04/23/1999
Номер 199916023 UILC 101.00-00 Тема Certain Death Benefits (Excluded v. Not Excluded From Gross Income) Дата публикации 04/23/1999
Номер 199916023 UILC 264.00-00 Тема Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) Дата публикации 04/23/1999
Номер 199916023 UILC 403.00-00 Тема Taxation of Employee Annuities (Taxable v. Not Taxable) Дата публикации 04/23/1999
Номер 199916023 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 04/23/1999
Номер 199916023 UILC 1502.00-00 Тема Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) Дата публикации 04/23/1999
Номер 199916023 UILC 7702.00-00 Тема Life Insurance Contract Defined Дата публикации 04/23/1999
Номер 199916023 UILC 7702A.00-00 Тема Modified Endowment Contracts Дата публикации 04/23/1999
Номер 199916022 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 04/23/1999
Номер 199916021 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 04/23/1999
Номер 199916020 UILC 42.14-00 Тема Secretary's Authority to Provide Regulations Дата публикации 04/23/1999
Номер 199916019 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/23/1999
Номер 199916018 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 04/23/1999
Номер 199916017 UILC 338.00-00 Тема Certain Stock Purchases Treated as Asset Acquisitions Дата публикации 04/23/1999
Номер 199916017 UILC 9100.06-00 Тема Section 338(g); Election Under Section 1.338-1T(c)(1) Дата публикации 04/23/1999