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 199951042 UILC 355.01-00 Тема Spin-Off Дата публикации 12/24/1999
Номер 199951041 UILC 414.09-00 Тема Certain Employee Contributions Дата публикации 12/24/1999
Номер 199951040 UILC 4942.03-07 Тема Set-Asides Дата публикации 12/24/1999
Номер 199951039 UILC 1362.01-03 Тема Late Elections Дата публикации 12/24/1999
Номер 199951038 UILC 1033.02-00 Тема Definition of Involuntary Conversion Events Дата публикации 12/24/1999
Номер 199951037 UILC 1033.02-00 Тема Definition of Involuntary Conversion Events Дата публикации 12/24/1999
Номер 199951036 UILC 338.00-00 Тема Certain Stock Purchases Treated as Asset Acquisitions Дата публикации 12/24/1999
Номер 199951036 UILC 9100.06-00 Тема Section 338(g); Election Under Section 1.338-1T(c)(1) Дата публикации 12/24/1999
Номер 199951035 UILC 465.01-02 Тема Amounts Protected Against Loss Дата публикации 12/24/1999
Номер 199951034 UILC 32.00-00 Тема (Former Section 43 Redesignated Section 32) Earned Income Credit Дата публикации 12/24/1999
Номер 199951033 UILC 351.00-00 Тема Transfer to Corporation Controlled by Transferor Дата публикации 12/24/1999
Номер 199951033 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 12/24/1999
Номер 199951032 UILC 2702.00-00 Тема Special Valuation Rules for Transfers in Trust Дата публикации 12/24/1999
Номер 199951031 UILC 2702.00-00 Тема Special Valuation Rules for Transfers in Trust Дата публикации 12/24/1999
Номер 199951030 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 12/24/1999
Номер 199951029 UILC 2056.07-03 Тема Qualifying Interest Дата публикации 12/24/1999
Номер 199951028 UILC 2601.03-01 Тема Irrevocable Trusts Дата публикации 12/24/1999
Номер 199951028 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 12/24/1999
Номер 199951028 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 12/24/1999
Номер 199951028 UILC 1223.00-00 Тема Holding Period of Capital Assets Дата публикации 12/24/1999
Номер 199951028 UILC 2036.00-00 Тема Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) Дата публикации 12/24/1999
Номер 199951027 UILC 351.00-00 Тема Transfer to Corporation Controlled by Transferor Дата публикации 12/24/1999
Номер 199951027 UILC 367.00-00 Тема Foreign Corporations Дата публикации 12/24/1999
Номер 199951027 UILC 897.00-00 Тема Disposition of Investment in United States Real Property Дата публикации 12/24/1999
Номер 199951026 UILC 1362.01-03 Тема Late Elections Дата публикации 12/24/1999