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 199909054 UILC 1033.00-00 Тема Involuntary Conversion Дата публикации 03/05/1999
Номер 199909053 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 03/05/1999
Номер 199909052 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 03/05/1999
Номер 199909051 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 03/05/1999
Номер 199909050 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 03/05/1999
Номер 199909049 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 03/05/1999
Номер 199909048 UILC 115.00-00 Тема Income of States, Municipalities, etc. Дата публикации 03/05/1999
Номер 199909047 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 03/05/1999
Номер 199909046 UILC 6041.07-00 Тема Payments Other Than in Cash Дата публикации 03/05/1999
Номер 199909045 UILC 721.00-00 Тема Nonrecognition of Gain or Loss on Contributions Дата публикации 03/05/1999
Номер 199909044 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 03/05/1999
Номер 199909043 UILC 265.08-04 Тема Exceptions for Certain Tax-Exempt Obligations Дата публикации 03/05/1999
Номер 199909042 UILC 1295.02-02 Тема Retroactive Elections Дата публикации 03/05/1999
Номер 199909039 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 03/05/1999
Номер 199909038 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 03/05/1999
Номер 199909038 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 03/05/1999
Номер 199909037 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 03/05/1999
Номер 199909036 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 03/05/1999
Номер 199909035 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 03/05/1999
Номер 199909034 UILC 2632.01-00 Тема Time and Manner of Allocation Дата публикации 03/05/1999
Номер 199909033 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 03/05/1999
Номер 199909032 UILC 61.30-00 Тема Assignments Дата публикации 03/05/1999
Номер 199909032 UILC 3406.07-00 Тема Exceptions to Backup Withholding Дата публикации 03/05/1999
Номер 199909032 UILC 6049.03-00 Тема Exceptions Дата публикации 03/05/1999
Номер 199909031 UILC 355.01-00 Тема Spin-Off Дата публикации 03/05/1999