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 199945042 UILC 09.29.00-00 Тема BANKRUPTCY CODE CASES: Penalties Дата публикации 11/12/1999
Номер 199945042 UILC 09.09.01-01 Тема BCC: Ch 7: Distrib. of prop. of estate: Nonpecuniary penalties Дата публикации 11/12/1999
Номер 199945041 UILC 9999.92-00 Тема Issues Related to Statutes Other Than Contained in Internal Revenue Code Дата публикации 11/12/1999
Номер 199945040 UILC 7206.10-00 Тема Signing Statements Under Perjury Дата публикации 11/12/1999
Номер 199945039 UILC 1362.01-03 Тема Late Elections Дата публикации 11/12/1999
Номер 199945038 UILC 1033.00-00 Тема Involuntary Conversion Дата публикации 11/12/1999
Номер 199945038 UILC 7701.00-00 Тема Definitions Дата публикации 11/12/1999
Номер 199945037 UILC 1502.20-00 Тема Loss Disallowance Rule Дата публикации 11/12/1999
Номер 199945036 UILC 338.00-00 Тема Certain Stock Purchases Treated as Asset Acquisitions Дата публикации 11/12/1999
Номер 199945036 UILC 9100.06-00 Тема Section 338(g); Election Under Section 1.338-1T(c)(1) Дата публикации 11/12/1999
Номер 199945035 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 11/12/1999
Номер 199945034 UILC 1362.01-03 Тема Late Elections Дата публикации 11/12/1999
Номер 199945033 UILC 2632.01-00 Тема Time and Manner of Allocation Дата публикации 11/12/1999
Номер 199945033 UILC 2654.00-00 Тема Special Rules Дата публикации 11/12/1999
Номер 199945032 UILC 4982.00-00 Тема Excise Tax on Undistributed Income of Regulated Investment Companies Дата публикации 11/12/1999
Номер 199945031 UILC 851.00-00 Тема Definition of Regulated Investment Company Дата публикации 11/12/1999
Номер 199945031 UILC 852.00-00 Тема Taxation of Regulated Investment Companies and Their Shareholders Дата публикации 11/12/1999
Номер 199945031 UILC 305.00-00 Тема Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) Дата публикации 11/12/1999
Номер 199945030 UILC 368.01-00 Тема Statutory Merger or Consolidation (Type "A") Дата публикации 11/12/1999
Номер 199945029 UILC 338.01-02 Тема Time in which Election must be made Дата публикации 11/12/1999
Номер 199945029 UILC 9100.07-00 Тема Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Дата публикации 11/12/1999
Номер 199945028 UILC 6501.08-14 Тема Successive Waivers Дата публикации 11/12/1999
Номер 199945027 UILC 1362.01-03 Тема Late Elections Дата публикации 11/12/1999
Номер 199945026 UILC 1362.01-03 Тема Late Elections Дата публикации 11/12/1999
Номер 199945025 UILC 1362.01-03 Тема Late Elections Дата публикации 11/12/1999