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 199948018 UILC 162.08-06 Тема Commuting Дата публикации 12/03/1999
Номер 199948017 UILC 1362.01-03 Тема Late Elections Дата публикации 12/03/1999
Номер 199948016 UILC 162.08-06 Тема Commuting Дата публикации 12/03/1999
Номер 199948015 UILC 1362.01-03 Тема Late Elections Дата публикации 12/03/1999
Номер 199948014 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 12/03/1999
Номер 199948013 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 12/03/1999
Номер 199948012 UILC 338.00-00 Тема Certain Stock Purchases Treated as Asset Acquisitions Дата публикации 12/03/1999
Номер 199948012 UILC 9100.06-00 Тема Section 338(g); Election Under Section 1.338-1T(c)(1) Дата публикации 12/03/1999
Номер 199948011 UILC 423.00-00 Тема Employee Stock Purchase Plans Дата публикации 12/03/1999
Номер 199948010 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 12/03/1999
Номер 199948009 UILC 1362.01-03 Тема Late Elections Дата публикации 12/03/1999
Номер 199948008 UILC 1362.01-03 Тема Late Elections Дата публикации 12/03/1999
Номер 199948007 UILC 1362.01-03 Тема Late Elections Дата публикации 12/03/1999
Номер 199948006 UILC 42.04-00 Тема Eligible Basis Дата публикации 12/03/1999
Номер 199948005 UILC 1502.77-00 Тема Common Parent Agent for Subsidiaries Дата публикации 12/03/1999
Номер 199948004 UILC 50.29.00-00 Тема LEVY: Retirement benefits Дата публикации 12/03/1999
Номер 199948004 UILC 64.38.00-00 Тема PROPERTY SUBJECT TO COLLECTION: Pensions Дата публикации 12/03/1999
Номер 199948003 UILC 925.01-01 Тема Election of Grouping Дата публикации 12/03/1999
Номер 199948002 UILC 3121.16-00 Тема Treatment of Certain Deferred Compensation and Salary Reduction Arrangements Дата публикации 12/03/1999
Номер 199948001 UILC 3121.04-13 Тема Truck Drivers Дата публикации 12/03/1999
Номер 199947042 UILC 401.28-00 Тема Union-negotiated Multiemployer Pension Plans Дата публикации 11/26/1999
Номер 199947042 UILC 412.01-00 Тема Funding Standard Account Дата публикации 11/26/1999
Номер 199947042 UILC 415.01-00 Тема Limitation for Defined Benefit Plans Дата публикации 11/26/1999
Номер 199947041 UILC 402.07-00 Тема Unrealized Appreciation of Employer's Securities Дата публикации 11/26/1999
Номер 199947041 UILC 402.09-00 Тема Tax on Lump Sum Distributions Дата публикации 11/26/1999