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 199905023 UILC 4944.00-00 Тема Excise Tax on "Jeopardizing" Investments Дата публикации 02/05/1999
Номер 199905023 UILC 4945.04-06 Тема Expenditure Responsibility Дата публикации 02/05/1999
Номер 199905023 UILC 6033.02-01 Тема Private Foundation Дата публикации 02/05/1999
Номер 199905022 UILC 507.00-00 Тема Termination of Private Foundation Status Дата публикации 02/05/1999
Номер 199905022 UILC 4940.00-00 Тема Excise Tax on Net Investment Income (Applicable v. Not Applicable) Дата публикации 02/05/1999
Номер 199905022 UILC 4941.04-00 Тема Definition of Self-Dealing Дата публикации 02/05/1999
Номер 199905022 UILC 4942.03-05 Тема Qualifying Distribution Дата публикации 02/05/1999
Номер 199905022 UILC 4944.00-00 Тема Excise Tax on "Jeopardizing" Investments Дата публикации 02/05/1999
Номер 199905022 UILC 4945.04-06 Тема Expenditure Responsibility Дата публикации 02/05/1999
Номер 199905022 UILC 6033.02-01 Тема Private Foundation Дата публикации 02/05/1999
Номер 199905021 UILC 6103.00-00 Тема Confidentiality and Disclosure of Returns and Return Information Дата публикации 02/05/1999
Номер 199905020 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 02/05/1999
Номер 199905018 UILC 848.00-00 Тема Capitalization of Policy Acquisition Expenses Дата публикации 02/05/1999
Номер 199905017 UILC 1502.00-00 Тема Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) Дата публикации 02/05/1999
Номер 199905016 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 02/05/1999
Номер 199905015 UILC 72.21-00 Тема Annuity Contracts Not Held By Natural Persons Дата публикации 02/05/1999
Номер 199905014 UILC 936.03-05 Тема Profit Split Election Дата публикации 02/05/1999
Номер 199905013 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 02/05/1999
Номер 199905012 UILC 280G.01-00 Тема Definitions Дата публикации 02/05/1999
Номер 199905011 UILC 1361.03-02 Тема Qualified Subchapter S Trusts Дата публикации 02/05/1999
Номер 199905010 UILC 101.00-00 Тема Certain Death Benefits (Excluded v. Not Excluded From Gross Income) Дата публикации 02/05/1999
Номер 199905010 UILC 2035.00-00 Тема Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death Дата публикации 02/05/1999
Номер 199905010 UILC 2503.03-01 Тема Unrestricted Right to Immediate Use, Possession, or Enjoyment of Property Дата публикации 02/05/1999
Номер 199905009 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 02/05/1999
Номер 199905009 UILC 2632.01-00 Тема Time and Manner of Allocation Дата публикации 02/05/1999