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 199908009 UILC 2053.05-00 Тема Administration Expenses in General Дата публикации 02/26/1999
Номер 199908008 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 02/26/1999
Номер 199908007 UILC 9100.22-00 Тема Other Дата публикации 02/26/1999
Номер 199908007 UILC 1503.03-00 Тема Dual Resident Corporations (Repealed in 1976) Дата публикации 02/26/1999
Номер 199908006 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 02/26/1999
Номер 199908006 UILC 677.00-00 Тема Income for Benefit of Grantor Дата публикации 02/26/1999
Номер 199908006 UILC 451.00-00 Тема General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) Дата публикации 02/26/1999
Номер 199908005 UILC 108.00-00 Тема Income From Discharge of Indebtedness Дата публикации 02/26/1999
Номер 199908005 UILC 1502.13-00 Тема Intercompany Transactions Дата публикации 02/26/1999
Номер 199908005 UILC 1502.20-00 Тема Loss Disallowance Rule Дата публикации 02/26/1999
Номер 199908005 UILC 1502.32-00 Тема Investment Adjustment Дата публикации 02/26/1999
Номер 199908004 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 02/26/1999
Номер 199908003 UILC 1502.77-00 Тема Common Parent Agent for Subsidiaries Дата публикации 02/26/1999
Номер 199908002 UILC 170.00-00 Тема Charitable, Etc. Contributions and Gifts Дата публикации 02/26/1999
Номер 199908002 UILC 1361.00-00 Тема Definitions Дата публикации 02/26/1999
Номер 199908002 UILC 170.10-00 Тема Carryovers Дата публикации 02/26/1999
Номер 199908002 UILC 2522.02-04 Тема Guaranteed Annuity and Unitrust Interests Дата публикации 02/26/1999
Номер 199908002 UILC 671.00-00 Тема Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners Дата публикации 02/26/1999
Номер 199908002 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 02/26/1999
Номер 199908002 UILC 675.04-00 Тема General Powers of Administration Дата публикации 02/26/1999
Номер 199908001 UILC 4251.00-00 Тема Communications Tax (Taxable v. Not Taxable) Дата публикации 02/26/1999
Номер 199907029 UILC 703.05-00 Тема Partnership Elections Дата публикации 02/19/1999
Номер 199907029 UILC 1031.05-00 Тема Deferred Exchanges Дата публикации 02/19/1999
Номер 199907029 UILC 1033.00-00 Тема Involuntary Conversion Дата публикации 02/19/1999
Номер 199907028 UILC 4942.03-07 Тема Set-Asides Дата публикации 02/19/1999