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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
Номер 199908048 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 02/26/1999
Номер 199908047 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 02/26/1999
Номер 199908046 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 02/26/1999
Номер 199908045 UILC 1248.03-00 Тема Limitation of Tax Applicable to Individuals Дата публикации 02/26/1999
Номер 199908045 UILC 1366.00-00 Тема Pass-Thru of Items to Shareholders Дата публикации 02/26/1999
Номер 199908044 UILC 1248.03-00 Тема Limitation of Tax Applicable to Individuals Дата публикации 02/26/1999
Номер 199908044 UILC 1366.00-00 Тема Pass-Thru of Items to Shareholders Дата публикации 02/26/1999
Номер 199908043 UILC 708.03-00 Тема Division Дата публикации 02/26/1999
Номер 199908042 UILC 4982.00-00 Тема Excise Tax on Undistributed Income of Regulated Investment Companies Дата публикации 02/26/1999
Номер 199908041 UILC 117.05-00 Тема Limitation Дата публикации 02/26/1999
Номер 199908040 UILC 453.06-01 Тема Dealer in Personalty Дата публикации 02/26/1999
Номер 199908039 UILC 170.05-00 Тема Corporations on Accrual Basis Дата публикации 02/26/1999
Номер 199908039 UILC 267.00-00 Тема Losses, Expenses, and Interest With Respect to Transactions Between Related Parties Дата публикации 02/26/1999
Номер 199908039 UILC 1366.00-00 Тема Pass-Thru of Items to Shareholders Дата публикации 02/26/1999
Номер 199908038 UILC 501.12-02 Тема Mutual or Cooperative Telephone Companies Дата публикации 02/26/1999
Номер 199908038 UILC 513.03-00 Тема Cooperatives Дата публикации 02/26/1999
Номер 199908037 UILC 42.04-00 Тема Eligible Basis Дата публикации 02/26/1999
Номер 199908037 UILC 42.10-00 Тема Recapture of Credit Дата публикации 02/26/1999
Номер 199908036 UILC 355.03-01 Тема Five-Year Requirement Дата публикации 02/26/1999
Номер 199908036 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 02/26/1999
Номер 199908035 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 02/26/1999
Номер 199908034 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 02/26/1999
Номер 199908033 UILC 2511.00-00 Тема Transfers in General (Gift v. Not a Gift) Дата публикации 02/26/1999
Номер 199908032 UILC 2702.02-02 Тема Personal Residence in Trust Дата публикации 02/26/1999
Номер 199908031 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 02/26/1999