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 199909004 UILC 864.01-04 Тема Trading in Securities Дата публикации 03/05/1999
Номер 199909003 UILC 61.03-00 Тема Loan or Mortgage v. Sale Дата публикации 03/05/1999
Номер 199909003 UILC 446.01-05 Тема Inventory Дата публикации 03/05/1999
Номер 199909003 UILC 1001.02-00 Тема Amount Realized Дата публикации 03/05/1999
Номер 199909002 UILC 61.03-00 Тема Loan or Mortgage v. Sale Дата публикации 03/05/1999
Номер 199909002 UILC 162.05-00 Тема Certain Business Expenses Дата публикации 03/05/1999
Номер 199909002 UILC 197.00-00 Тема Amortization of Goodwill & Certain Other Intangibles Дата публикации 03/05/1999
Номер 199909002 UILC 263.13-06 Тема Contracts Дата публикации 03/05/1999
Номер 199909002 UILC 475.00-00 Тема Mark to Market Accounting Method for Dealers in Securities Дата публикации 03/05/1999
Номер 199909002 UILC 1001.02-00 Тема Amount Realized Дата публикации 03/05/1999
Номер 199909001 UILC 2031.10-00 Тема Valuation of Annuity Interest Дата публикации 03/05/1999
Номер 199909001 UILC 7520.02-00 Тема Exceptions Дата публикации 03/05/1999
Номер 199908063 UILC 408.03-00 Тема Rollover Contributions Дата публикации 02/26/1999
Номер 199908062 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 02/26/1999
Номер 199908061 UILC 402.01-02 Тема What Constitutes Separation From Service Дата публикации 02/26/1999
Номер 199908060 UILC 401.06-00 Тема Required Distributions Дата публикации 02/26/1999
Номер 199908060 UILC 401.10-02 Тема Definition of Assignment and Alienation Дата публикации 02/26/1999
Номер 199908060 UILC 402.01-01 Тема Capital Gain Treatment of Certain Distributions Дата публикации 02/26/1999
Номер 199908060 UILC 402.09-00 Тема Tax on Lump Sum Distributions Дата публикации 02/26/1999
Номер 199908060 UILC 643.02-00 Тема Income Defined Дата публикации 02/26/1999
Номер 199908060 UILC 661.00-00 Тема Deduction for Estates and Trusts Accumulating Income or Distributing Corpus Дата публикации 02/26/1999
Номер 199908060 UILC 662.00-00 Тема Inclusion of Amounts in Gross Income of Beneficiaries of Estates and TrustsAccumulating Income or Distributing Corpus Дата публикации 02/26/1999
Номер 199908060 UILC 2501.01-00 Тема Gift v. Not a Gift Дата публикации 02/26/1999
Номер 199908060 UILC 2512.01-00 Тема Valuation of Property in General Дата публикации 02/26/1999
Номер 199908059 UILC 404.16-00 Тема Dividend Paid Deduction for ESOPs Дата публикации 02/26/1999