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 199910019 UILC 355.01-00 Тема Spin-Off Дата публикации 03/12/1999
Номер 199910019 UILC 355.04-00 Тема Business Purpose Дата публикации 03/12/1999
Номер 199910018 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 03/12/1999
Номер 199910017 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 03/12/1999
Номер 199910016 UILC 848.00-00 Тема Capitalization of Policy Acquisition Expenses Дата публикации 03/12/1999
Номер 199910015 UILC 42.14-00 Тема Secretary's Authority to Provide Regulations Дата публикации 03/12/1999
Номер 199910014 UILC 6601.02-01 Тема Starting Date (Avon Products) Дата публикации 03/12/1999
Номер 199910013 UILC 9100.20-00 Тема Section 1502; Election to File Consolidated Return Дата публикации 03/12/1999
Номер 199910013 UILC 1502.13-00 Тема Intercompany Transactions Дата публикации 03/12/1999
Номер 199910012 UILC 263.00-00 Тема Capital Expenditures (Deductible v. Not Deductible) Дата публикации 03/12/1999
Номер 199910011 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 03/12/1999
Номер 199910010 UILC 83.00-00 Тема Property Transferred in Connection With Performance of Services Дата публикации 03/12/1999
Номер 199910010 UILC 83.01-00 Тема When Includible in Gross Income Дата публикации 03/12/1999
Номер 199910010 UILC 83.02-01 Тема Manner of Making Election Дата публикации 03/12/1999
Номер 199910010 UILC 83.02-02 Тема Content of Statement Дата публикации 03/12/1999
Номер 199910010 UILC 83.02-03 Тема Time for Making Election Дата публикации 03/12/1999
Номер 199910010 UILC 83.04-02 Тема Cancellation Дата публикации 03/12/1999
Номер 199910010 UILC 2511.00-00 Тема Transfers in General (Gift v. Not a Gift) Дата публикации 03/12/1999
Номер 199910010 UILC 2511.03-00 Тема Cessation of Donor's Dominion and Control Дата публикации 03/12/1999
Номер 199910009 UILC 382.11-06 Тема Treating Stock As Not Stock Дата публикации 03/12/1999
Номер 199910009 UILC 382.11-07 Тема Treating Interests As Stock Дата публикации 03/12/1999
Номер 199910009 UILC 1001.02-07 Тема Property Differing Materially Дата публикации 03/12/1999
Номер 199910008 UILC 468A.04-02 Тема Revised Schedules Дата публикации 03/12/1999
Номер 199910007 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 03/12/1999
Номер 199910006 UILC 83.13-00 Тема Rabbi Trusts Дата публикации 03/12/1999