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 199951004 UILC 1031.04-00 Тема Excepted Property Дата публикации 12/24/1999
Номер 199951003 UILC 1311.00-00 Тема Correction of Error Дата публикации 12/24/1999
Номер 199951002 UILC 897.01-00 Тема Foreign Governments and International Organizations Дата публикации 12/24/1999
Номер 199951002 UILC 897.02-00 Тема U.S. Real Property Interest Дата публикации 12/24/1999
Номер 199951002 UILC 1445.04-02 Тема Transferor Is Exempt From U.S. Tax Дата публикации 12/24/1999
Номер 199951002 UILC 6511.09-00 Тема Timeliness of Claim Дата публикации 12/24/1999
Номер 199951001 UILC 4251.00-00 Тема Communications Tax (Taxable v. Not Taxable) Дата публикации 12/24/1999
Номер 199950044 UILC 401.28-00 Тема Union-negotiated Multiemployer Pension Plans Дата публикации 12/17/1999
Номер 199950044 UILC 415.01-00 Тема Limitation for Defined Benefit Plans Дата публикации 12/17/1999
Номер 199950043 UILC 412.06-00 Тема Minimum Funding Waiver Дата публикации 12/17/1999
Номер 199950042 UILC 4940.00-00 Тема Excise Tax on Net Investment Income (Applicable v. Not Applicable) Дата публикации 12/17/1999
Номер 199950041 UILC 414.09-00 Тема Certain Employee Contributions Дата публикации 12/17/1999
Номер 199950040 UILC 414.09-00 Тема Certain Employee Contributions Дата публикации 12/17/1999
Номер 199950039 UILC 4941.04-00 Тема Definition of Self-Dealing Дата публикации 12/17/1999
Номер 199950039 UILC 4943.04-03 Тема Business Enterprise Дата публикации 12/17/1999
Номер 199950039 UILC 4944.03-00 Тема Exception for Program-Related Investments Дата публикации 12/17/1999
Номер 199950039 UILC 4945.04-00 Тема Definition of Taxable Expenditure Дата публикации 12/17/1999
Номер 199950038 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 12/17/1999
Номер 199950037 UILC 1362.01-03 Тема Late Elections Дата публикации 12/17/1999
Номер 199950036 UILC 103.02-00 Тема State and Local Дата публикации 12/17/1999
Номер 199950035 UILC 3401.04-02 Тема Employee v. Not an Employee Дата публикации 12/17/1999
Номер 199950035 UILC 3401.06-00 Тема Not Employees Under Section 530 of 1978 Revenue Act Дата публикации 12/17/1999
Номер 199950035 UILC 6041.00-00 Тема Information at Source Дата публикации 12/17/1999
Номер 199950034 UILC 151.03-00 Тема Dependents Дата публикации 12/17/1999
Номер 199950033 UILC 6020.02-00 Тема Return Prepared by IRS Personnel Дата публикации 12/17/1999