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 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
Номер 199909031 UILC 355.04-00 Тема Business Purpose Дата публикации 03/05/1999
Номер 199909030 UILC 338.01-02 Тема Time in which Election must be made Дата публикации 03/05/1999
Номер 199909030 UILC 9100.07-00 Тема Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Дата публикации 03/05/1999
Номер 199909029 UILC 355.01-00 Тема Spin-Off Дата публикации 03/05/1999
Номер 199909028 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 03/05/1999
Номер 199909027 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 03/05/1999
Номер 199909027 UILC 355.01-00 Тема Spin-Off Дата публикации 03/05/1999
Номер 199909026 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 03/05/1999
Номер 199909026 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 03/05/1999
Номер 199909025 UILC 704.01-04 Тема Section 704(c) Considerations Дата публикации 03/05/1999
Номер 199909024 UILC 468A.04-02 Тема Revised Schedules Дата публикации 03/05/1999
Номер 199909023 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 03/05/1999
Номер 199909022 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 03/05/1999
Номер 199909022 UILC 7701.00-00 Тема Definitions Дата публикации 03/05/1999