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 199949026 UILC 101.05-00 Тема Flexible Premium Contracts Before 1985 Дата публикации 12/10/1999
Номер 199949026 UILC 7702.20-00 Тема Correction of Errors Дата публикации 12/10/1999
Номер 199949025 UILC 2601.04-01 Тема Wills or Revocable Trusts Executed Before October 22, 1986 Дата публикации 12/10/1999
Номер 199949024 UILC 355.03-00 Тема Active Business Дата публикации 12/10/1999
Номер 199949024 UILC 355.03-01 Тема Five-Year Requirement Дата публикации 12/10/1999
Номер 199949023 UILC 2518.00-00 Тема Disclaimers Дата публикации 12/10/1999
Номер 199949023 UILC 2056.00-00 Тема Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) Дата публикации 12/10/1999
Номер 199949022 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 12/10/1999
Номер 199949022 UILC 444.03-00 Тема Procedural Requirements for Making Election Дата публикации 12/10/1999
Номер 199949021 UILC 1362.01-03 Тема Late Elections Дата публикации 12/10/1999
Номер 199949020 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 12/10/1999
Номер 199949019 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 12/10/1999
Номер 199949018 UILC 1361.03-02 Тема Qualified Subchapter S Trusts Дата публикации 12/10/1999
Номер 199949017 UILC 1362.01-03 Тема Late Elections Дата публикации 12/10/1999
Номер 199949016 UILC 168.00-00 Тема Modified Accelerated Cost Recovery System Дата публикации 12/10/1999
Номер 199949016 UILC 168.20-00 Тема Classification of Property Дата публикации 12/10/1999
Номер 199949016 UILC 168.20-02 Тема Asset Classes Дата публикации 12/10/1999
Номер 199949015 UILC 1362.01-03 Тема Late Elections Дата публикации 12/10/1999
Номер 199949014 UILC 162.36-04 Тема Performance-Based Compensation Дата публикации 12/10/1999
Номер 199949013 UILC 1362.01-03 Тема Late Elections Дата публикации 12/10/1999
Номер 199949012 UILC 1362.01-03 Тема Late Elections Дата публикации 12/10/1999
Номер 199949011 UILC 1504.00-00 Тема Definitions Дата публикации 12/10/1999
Номер 199949011 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/10/1999
Номер 199949010 UILC 1362.01-03 Тема Late Elections Дата публикации 12/10/1999
Номер 199949009 UILC 280G.01-00 Тема Definitions Дата публикации 12/10/1999