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 199952008 UILC 6601.00-00 Тема Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) Дата публикации 12/31/1999
Номер 199952007 UILC 29.03-00 Тема Definitions Дата публикации 12/31/1999
Номер 199952006 UILC 6601.00-00 Тема Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) Дата публикации 12/31/1999
Номер 199952005 UILC 3121.16-00 Тема Treatment of Certain Deferred Compensation and Salary Reduction Arrangements Дата публикации 12/31/1999
Номер 199952004 UILC 09.19.01-00 Тема BC: Determ. of tax liab.: Amount /legality of any tax liability Дата публикации 12/31/1999
Номер 199952003 UILC 50.30.14-00 Тема LEVY: Sale: Surplus proceeds Дата публикации 12/31/1999
Номер 199952001 UILC 304.01-04 Тема Distribution Treated as an Exchange Under Section 302 Дата публикации 12/31/1999
Номер 199951053 UILC 401.06-00 Тема Required Distributions Дата публикации 12/24/1999
Номер 199951053 UILC 401.06-02 Тема Employee Dies Before Entire Interest Distributed Дата публикации 12/24/1999
Номер 199951052 UILC 402.07-00 Тема Unrealized Appreciation of Employer's Securities Дата публикации 12/24/1999
Номер 199951051 UILC 408.03-00 Тема Rollover Contributions Дата публикации 12/24/1999
Номер 199951051 UILC 408.06-00 Тема Distributions Дата публикации 12/24/1999
Номер 199951050 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 12/24/1999
Номер 199951049 UILC 414.08-00 Тема Church Plan Дата публикации 12/24/1999
Номер 199951048 UILC 403.00-00 Тема Taxation of Employee Annuities (Taxable v. Not Taxable) Дата публикации 12/24/1999
Номер 199951047 UILC 401.00-00 Тема Qualified Pension, Profit-Sharing, and Stock Bonus Plan Дата публикации 12/24/1999
Номер 199951046 UILC 408.00-00 Тема Individual Retirement Accounts Дата публикации 12/24/1999
Номер 199951045 UILC 338.01-02 Тема Time in which Election must be made Дата публикации 12/24/1999
Номер 199951045 UILC 9100.07-00 Тема Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Дата публикации 12/24/1999
Номер 199951044 UILC 351.00-00 Тема Transfer to Corporation Controlled by Transferor Дата публикации 12/24/1999
Номер 199951044 UILC 367.00-00 Тема Foreign Corporations Дата публикации 12/24/1999
Номер 199951044 UILC 897.00-00 Тема Disposition of Investment in United States Real Property Дата публикации 12/24/1999
Номер 199951043 UILC 351.00-00 Тема Transfer to Corporation Controlled by Transferor Дата публикации 12/24/1999
Номер 199951043 UILC 367.00-00 Тема Foreign Corporations Дата публикации 12/24/1999
Номер 199951043 UILC 897.00-00 Тема Disposition of Investment in United States Real Property Дата публикации 12/24/1999