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 199945015 UILC 461.00-00 Тема General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) Дата публикации 11/12/1999
Номер 199945015 UILC 3121.01-00 Тема Wages Дата публикации 11/12/1999
Номер 199945015 UILC 3401.01-00 Тема Wages Subject to Withholding Дата публикации 11/12/1999
Номер 199945014 UILC 172.07-00 Тема Deferred Statutory or Tort Liability Losses Дата публикации 11/12/1999
Номер 199945013 UILC 385.00-00 Тема Treatment of Certain Interests in Corporations as Stock or Indebtedness Дата публикации 11/12/1999
Номер 199945012 UILC 2511.03-00 Тема Cessation of Donor's Dominion and Control Дата публикации 11/12/1999
Номер 199945011 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 11/12/1999
Номер 199945011 UILC 482.00-00 Тема Allocation of Income and Deductions Among Taxpayers Дата публикации 11/12/1999
Номер 199945011 UILC 482.13-03 Тема Capital Contribution Дата публикации 11/12/1999
Номер 199945010 UILC 2511.03-00 Тема Cessation of Donor's Dominion and Control Дата публикации 11/12/1999
Номер 199945009 UILC 162.04-03 Тема Capture Insurance Дата публикации 11/12/1999
Номер 199945008 UILC 1221.00-00 Тема Capital Asset v. Not a Capital Asset Дата публикации 11/12/1999
Номер 199945007 UILC 9999.92-00 Тема Issues Related to Statutes Other Than Contained in Internal Revenue Code Дата публикации 11/12/1999
Номер 199945006 UILC 368.03-01 Тема Substantially All the Property Дата публикации 11/12/1999
Номер 199945006 UILC 368.08-02 Тема Proprietary Interest Continuity Дата публикации 11/12/1999
Номер 199945006 UILC 368.08-06 Тема Business Enterprise Continuity Дата публикации 11/12/1999
Номер 199945006 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 11/12/1999
Номер 199945005 UILC 7121.06-00 Тема Validity Дата публикации 11/12/1999
Номер 199945004 UILC 263.00-00 Тема Capital Expenditures (Deductible v. Not Deductible) Дата публикации 11/12/1999
Номер 199945003 UILC 877.08-00 Тема Ruling Submission by Expatriating Long-Term Resident Дата публикации 11/12/1999
Номер 199945002 UILC 6103.08-00 Тема Disclosure to Departments of Treasury or Justice Employees for Tax Administration Purposes Дата публикации 11/12/1999
Номер 199945001 UILC 6103.08-00 Тема Disclosure to Departments of Treasury or Justice Employees for Tax Administration Purposes Дата публикации 11/12/1999
Номер 199944046 UILC 501.03-11 Тема Hospitals and Health Clinics (See Also 0501.06-03) Дата публикации 11/05/1999
Номер 199944045 UILC 1253.02-00 Тема Significant Power, Right, or Continuing Interest Дата публикации 11/05/1999
Номер 199944044 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 11/05/1999