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 199905006 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 02/05/1999
Номер 199905005 UILC 871.00-00 Тема Tax on Nonresident Alien Individuals Дата публикации 02/05/1999
Номер 199905005 UILC 1441.00-00 Тема Withholding of Tax on Nonresident Aliens (Required v. Not Required) Дата публикации 02/05/1999
Номер 199905005 UILC 1463.00-00 Тема Tax Paid by Recipient of Income Дата публикации 02/05/1999
Номер 199905005 UILC 6651.00-00 Тема Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) Дата публикации 02/05/1999
Номер 199905005 UILC 6656.00-00 Тема Failure to Make Deposit of Taxes (Penalty v. No Penalty) Дата публикации 02/05/1999
Номер 199905003 UILC 83.12-00 Тема Property Дата публикации 02/05/1999
Номер 199905003 UILC 403.02-00 Тема Nonqualified Annuities Дата публикации 02/05/1999
Номер 199905003 UILC 451.14-04 Тема Compensation Дата публикации 02/05/1999
Номер 199905002 UILC 988.02-05 Тема Currency Swaps Дата публикации 02/05/1999
Номер 199905002 UILC 988.05-00 Тема Hedging Transactions Дата публикации 02/05/1999
Номер 199905002 UILC 1092.06-01 Тема Offsetting Positions Дата публикации 02/05/1999
Номер 199905001 UILC 6224.01-04 Тема Ancillary Consistent Agreements Дата публикации 02/05/1999
Номер 199904042 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 01/29/1999
Номер 199904041 UILC 414.08-00 Тема Church Plan Дата публикации 01/29/1999
Номер 199904040 UILC 355.04-00 Тема Business Purpose Дата публикации 01/29/1999
Номер 199904039 UILC 83.08-00 Тема Deduction by Employer Дата публикации 01/29/1999
Номер 199904039 UILC 404.10-00 Тема Deferred Compensation Дата публикации 01/29/1999
Номер 199904039 UILC 1032.00-00 Тема Exchange of Stock for Property (Recognition v. Nonrecognition) Дата публикации 01/29/1999
Номер 199904038 UILC 4051.00-00 Тема Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) Дата публикации 01/29/1999
Номер 199904037 UILC 4081.01-00 Тема Tax on Removal, Entry, or Sale Дата публикации 01/29/1999
Номер 199904036 UILC 461.00-00 Тема General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) Дата публикации 01/29/1999
Номер 199904036 UILC 461.06-00 Тема Incurred Liabilities Дата публикации 01/29/1999
Номер 199904035 UILC 471.09-00 Тема Items Includible v. Not Includible in Inventory Дата публикации 01/29/1999
Номер 199904035 UILC 472.00-00 Тема Last-In, First-Out Inventories Дата публикации 01/29/1999