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 199950033 UILC 6651.04-00 Тема Increase in Penalty for Failure to Pay Tax Дата публикации 12/17/1999
Номер 199950033 UILC 6651.20-00 Тема Return Prepared by Service Дата публикации 12/17/1999
Номер 199950032 UILC 351.02-00 Тема Series of Transactions Дата публикации 12/17/1999
Номер 199950032 UILC 355.09-00 Тема Distributions Within a Consolidated Group Дата публикации 12/17/1999
Номер 199950032 UILC 355.01-00 Тема Spin-Off Дата публикации 12/17/1999
Номер 199950031 UILC 1362.01-03 Тема Late Elections Дата публикации 12/17/1999
Номер 199950030 UILC 121.03-00 Тема Election Дата публикации 12/17/1999
Номер 199950029 UILC 108.00-00 Тема Income From Discharge of Indebtedness Дата публикации 12/17/1999
Номер 199950029 UILC 108.01-00 Тема Exclusion From Gross Income Дата публикации 12/17/1999
Номер 199950029 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/17/1999
Номер 199950028 UILC 108.00-00 Тема Income From Discharge of Indebtedness Дата публикации 12/17/1999
Номер 199950028 UILC 108.01-00 Тема Exclusion From Gross Income Дата публикации 12/17/1999
Номер 199950028 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/17/1999
Номер 199950027 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/17/1999
Номер 199950027 UILC 7701.00-00 Тема Definitions Дата публикации 12/17/1999
Номер 199950026 UILC 1362.01-03 Тема Late Elections Дата публикации 12/17/1999
Номер 199950025 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 12/17/1999
Номер 199950024 UILC 6402.04-01 Тема Timing Дата публикации 12/17/1999
Номер 199950024 UILC 6402.04-02 Тема Grounds Дата публикации 12/17/1999
Номер 199950024 UILC 6402.05-00 Тема Who May File a Claim Дата публикации 12/17/1999
Номер 199950023 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 12/17/1999
Номер 199950022 UILC 7701.00-00 Тема Definitions Дата публикации 12/17/1999
Номер 199950021 UILC 162.36-00 Тема Million Dollar Cap - Executive Employee Compensation Дата публикации 12/17/1999
Номер 199950020 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 12/17/1999
Номер 199950019 UILC 336.00-00 Тема Gain or Loss Recognized on Property Distributed in Complete Liquidation Дата публикации 12/17/1999