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 199944020 UILC 72.21-00 Тема Annuity Contracts Not Held By Natural Persons Дата публикации 11/05/1999
Номер 199944019 UILC 42.13-00 Тема Responsibilities of Housing Credit Agencies Дата публикации 11/05/1999
Номер 199944017 UILC 4982.00-00 Тема Excise Tax on Undistributed Income of Regulated Investment Companies Дата публикации 11/05/1999
Номер 199944016 UILC 708.03-00 Тема Division Дата публикации 11/05/1999
Номер 199944015 UILC 1502.77-00 Тема Common Parent Agent for Subsidiaries Дата публикации 11/05/1999
Номер 199944014 UILC 381.04-00 Тема Method of Accounting Дата публикации 11/05/1999
Номер 199944014 UILC 481.00-00 Тема Adjustments Required by Changes in Method of Accounting Дата публикации 11/05/1999
Номер 199944014 UILC 593.00-00 Тема Reserves for Losses on Loans--Mutual Savings Banks, etc. (Allowable v. Not Allowable) Дата публикации 11/05/1999
Номер 199944013 UILC 162.04-04 Тема Legal Expenses Дата публикации 11/05/1999
Номер 199944013 UILC 263.12-00 Тема Legal, Accounting, etc., Expenses Дата публикации 11/05/1999
Номер 199944012 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 11/05/1999
Номер 199944011 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 11/05/1999
Номер 199944010 UILC 1362.01-03 Тема Late Elections Дата публикации 11/05/1999
Номер 199944009 UILC 1042.02-00 Тема Requirements Дата публикации 11/05/1999
Номер 199944008 UILC 263A.06-05 Тема Rules for Changing a Method of Accounting Дата публикации 11/05/1999
Номер 199944008 UILC 472.01-00 Тема Election Дата публикации 11/05/1999
Номер 199944008 UILC 9100.11-00 Тема Section 472; LIFO Election Дата публикации 11/05/1999
Номер 199944007 UILC 446.21-00 Тема Notional Principal Contracts Дата публикации 11/05/1999
Номер 199944007 UILC 475.00-00 Тема Mark to Market Accounting Method for Dealers in Securities Дата публикации 11/05/1999
Номер 199944006 UILC 168.19-00 Тема Conventions Дата публикации 11/05/1999
Номер 199944006 UILC 168.19-01 Тема Half-Year Convention Дата публикации 11/05/1999
Номер 199944006 UILC 197.00-00 Тема Amortization of Goodwill & Certain Other Intangibles Дата публикации 11/05/1999
Номер 199944006 UILC 461.00-00 Тема General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) Дата публикации 11/05/1999
Номер 199944006 UILC 1012.06-00 Тема Liabilities Assumed as Purchase Price Дата публикации 11/05/1999
Номер 199944006 UILC 1060.00-00 Тема Special Allocation Rules for Certain Asset Acquisitions Дата публикации 11/05/1999