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 199951025 UILC 817.08-04 Тема Look-Through Diversification Дата публикации 12/24/1999
Номер 199951024 UILC 118.00-00 Тема Contributions to the Capital of a Corporation Дата публикации 12/24/1999
Номер 199951023 UILC 1361.03-03 Тема Electing Small Business Trusts Дата публикации 12/24/1999
Номер 199951022 UILC 1361.03-03 Тема Electing Small Business Trusts Дата публикации 12/24/1999
Номер 199951021 UILC 1361.03-03 Тема Electing Small Business Trusts Дата публикации 12/24/1999
Номер 199951020 UILC 1361.03-03 Тема Electing Small Business Trusts Дата публикации 12/24/1999
Номер 199951019 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 12/24/1999
Номер 199951018 UILC 1361.03-03 Тема Electing Small Business Trusts Дата публикации 12/24/1999
Номер 199951017 UILC 1361.03-03 Тема Electing Small Business Trusts Дата публикации 12/24/1999
Номер 199951016 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 12/24/1999
Номер 199951015 UILC 6501.00-00 Тема Limitations on Assessment and Collection (Barred v. Not Barred) Дата публикации 12/24/1999
Номер 199951015 UILC 6213.07-01 Тема Mathematical or Clerical Errors Дата публикации 12/24/1999
Номер 199951014 UILC 355.01-00 Тема Spin-Off Дата публикации 12/24/1999
Номер 199951014 UILC 368.05-00 Тема Recapitalization (Type "E") Дата публикации 12/24/1999
Номер 199951013 UILC 457.00-00 Тема Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations Дата публикации 12/24/1999
Номер 199951012 UILC 1362.01-03 Тема Late Elections Дата публикации 12/24/1999
Номер 199951011 UILC 165.06-02 Тема Securities In Affiliated Corporations Дата публикации 12/24/1999
Номер 199951010 UILC 1311.00-00 Тема Correction of Error Дата публикации 12/24/1999
Номер 199951009 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 12/24/1999
Номер 199951009 UILC 2511.00-00 Тема Transfers in General (Gift v. Not a Gift) Дата публикации 12/24/1999
Номер 199951009 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 12/24/1999
Номер 199951008 UILC 6601.02-01 Тема Starting Date (Avon Products) Дата публикации 12/24/1999
Номер 199951007 UILC 6401.00-00 Тема Amounts Treated as Overpayments Дата публикации 12/24/1999
Номер 199951006 UILC 1031.02-00 Тема Like Kind Property Дата публикации 12/24/1999
Номер 199951005 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 12/24/1999