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 199952086 UILC 514.01-00 Тема Rent and Deductions Дата публикации 12/31/1999
Номер 199952085 UILC 1032.00-00 Тема Exchange of Stock for Property (Recognition v. Nonrecognition) Дата публикации 12/31/1999
Номер 199952085 UILC 118.00-00 Тема Contributions to the Capital of a Corporation Дата публикации 12/31/1999
Номер 199952085 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 12/31/1999
Номер 199952084 UILC 856.04-00 Тема Rents From Real Property Дата публикации 12/31/1999
Номер 199952083 UILC 115.00-00 Тема Income of States, Municipalities, etc. Дата публикации 12/31/1999
Номер 199952083 UILC 170.07-05 Тема Governmental Units Дата публикации 12/31/1999
Номер 199952082 UILC 1033.02-00 Тема Definition of Involuntary Conversion Events Дата публикации 12/31/1999
Номер 199952081 UILC 29.00-00 Тема (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source Дата публикации 12/31/1999
Номер 199952080 UILC 104.03-00 Тема Damages Дата публикации 12/31/1999
Номер 199952079 UILC 338.01-02 Тема Time in which Election must be made Дата публикации 12/31/1999
Номер 199952079 UILC 9100.07-00 Тема Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Дата публикации 12/31/1999
Номер 199952078 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 12/31/1999
Номер 199952077 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 12/31/1999
Номер 199952076 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 12/31/1999
Номер 199952075 UILC 162.38-00 Тема Environmental Expenditures Дата публикации 12/31/1999
Номер 199952074 UILC 468A.00-00 Тема Special Rules for Decommissioning Cost Дата публикации 12/31/1999
Номер 199952074 UILC 461.00-00 Тема General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) Дата публикации 12/31/1999
Номер 199952074 UILC 1012.06-00 Тема Liabilities Assumed as Purchase Price Дата публикации 12/31/1999
Номер 199952074 UILC 1060.00-00 Тема Special Allocation Rules for Certain Asset Acquisitions Дата публикации 12/31/1999
Номер 199952073 UILC 115.00-00 Тема Income of States, Municipalities, etc. Дата публикации 12/31/1999
Номер 199952072 UILC 1362.02-00 Тема Termination of Election Дата публикации 12/31/1999
Номер 199952071 UILC 512.00-00 Тема Unrelated Business Taxable Income (Taxable v. Not Taxable) Дата публикации 12/31/1999
Номер 199952071 UILC 514.00-00 Тема Unrelated Debt-Financed Income Дата публикации 12/31/1999
Номер 199952071 UILC 664.03-02 Тема Charitable Remainder Unitrust Дата публикации 12/31/1999