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 199917034 UILC 1502.13-00 Тема Intercompany Transactions Дата публикации 04/30/1999
Номер 199917034 UILC 1502.20-00 Тема Loss Disallowance Rule Дата публикации 04/30/1999
Номер 199917033 UILC 338.01-02 Тема Time in which Election must be made Дата публикации 04/30/1999
Номер 199917033 UILC 9100.07-00 Тема Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Дата публикации 04/30/1999
Номер 199917032 UILC 1362.01-03 Тема Late Elections Дата публикации 04/30/1999
Номер 199917031 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 04/30/1999
Номер 199917030 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 04/30/1999
Номер 199917029 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 04/30/1999
Номер 199917028 UILC 931.00-00 Тема Income From Sources Within Guam, American Samoa or the Northern Mariana Islands Дата публикации 04/30/1999
Номер 199917027 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 04/30/1999
Номер 199917026 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 04/30/1999
Номер 199917025 UILC 1014.01-00 Тема Basis Equal to FMV At Time of Decedent's Death Дата публикации 04/30/1999
Номер 199917024 UILC 162.04-13 Тема Insurance, Property and Casualty ISP - Captive Insurance and/or Reinsurance Companies Дата публикации 04/30/1999
Номер 199917023 UILC 42.14-01 Тема Correction of Administrative Errors and Omissions Дата публикации 04/30/1999
Номер 199917022 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 04/30/1999
Номер 199917021 UILC 1361.00-00 Тема Definitions Дата публикации 04/30/1999
Номер 199917021 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/30/1999
Номер 199917020 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 04/30/1999
Номер 199917019 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 04/30/1999
Номер 199917018 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 04/30/1999
Номер 199917017 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 04/30/1999
Номер 199917016 UILC 1502.77-00 Тема Common Parent Agent for Subsidiaries Дата публикации 04/30/1999
Номер 199917015 UILC 1502.77-00 Тема Common Parent Agent for Subsidiaries Дата публикации 04/30/1999
Номер 199917014 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 04/30/1999
Номер 199917013 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 04/30/1999