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 199901009 UILC 451.14-00 Тема Constructive Receipt Дата публикации 01/08/1999
Номер 199901009 UILC 671.02-00 Тема Persons Treated as Grantors Дата публикации 01/08/1999
Номер 199901009 UILC 677.00-00 Тема Income for Benefit of Grantor Дата публикации 01/08/1999
Номер 199901008 UILC 483.00-00 Тема Interest on Certain Deferred Payments Дата публикации 01/08/1999
Номер 199901008 UILC 1273.00-00 Тема Determination of Amount of Original Issue Discount Дата публикации 01/08/1999
Номер 199901008 UILC 6041.00-00 Тема Information at Source Дата публикации 01/08/1999
Номер 199901008 UILC 1272.00-00 Тема Current Inclusion in Income of Original Issue Discount Дата публикации 01/08/1999
Номер 199901008 UILC 1274.00-00 Тема Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property Дата публикации 01/08/1999
Номер 199901007 UILC 83.01-00 Тема When Includible in Gross Income Дата публикации 01/08/1999
Номер 199901007 UILC 402.02-00 Тема Non-Exempt Trust Дата публикации 01/08/1999
Номер 199901007 UILC 404.00-00 Тема Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) Дата публикации 01/08/1999
Номер 199901007 UILC 451.14-00 Тема Constructive Receipt Дата публикации 01/08/1999
Номер 199901007 UILC 671.02-00 Тема Persons Treated as Grantors Дата публикации 01/08/1999
Номер 199901007 UILC 677.00-00 Тема Income for Benefit of Grantor Дата публикации 01/08/1999
Номер 199901006 UILC 83.13-00 Тема Rabbi Trusts Дата публикации 01/08/1999
Номер 199901006 UILC 402.02-00 Тема Non-Exempt Trust Дата публикации 01/08/1999
Номер 199901006 UILC 404.10-00 Тема Deferred Compensation Дата публикации 01/08/1999
Номер 199901006 UILC 451.14-00 Тема Constructive Receipt Дата публикации 01/08/1999
Номер 199901006 UILC 671.03-00 Тема Allocation of Income and Deductions Дата публикации 01/08/1999
Номер 199901006 UILC 677.00-00 Тема Income for Benefit of Grantor Дата публикации 01/08/1999
Номер 199901005 UILC 163.00-00 Тема Interest Дата публикации 01/08/1999
Номер 199901005 UILC 264.00-00 Тема Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) Дата публикации 01/08/1999
Номер 199901004 UILC 195.00-00 Тема Start Up Expenditures Дата публикации 01/08/1999
Номер 199901004 UILC 195.04-01 Тема Start-up Expenditures Дата публикации 01/08/1999
Номер 199901003 UILC 1032.00-00 Тема Exchange of Stock for Property (Recognition v. Nonrecognition) Дата публикации 01/08/1999