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 199941048 UILC 513.00-00 Тема Unrelated v. Not Unrelated Trade or Business Дата публикации 10/15/1999
Номер 199941047 UILC 414.08-00 Тема Church Plan Дата публикации 10/15/1999
Номер 199941046 UILC 368.03-00 Тема Stock for Property (Type "C") Дата публикации 10/15/1999
Номер 199941045 UILC 1362.01-03 Тема Late Elections Дата публикации 10/15/1999
Номер 199941044 UILC 351.00-00 Тема Transfer to Corporation Controlled by Transferor Дата публикации 10/15/1999
Номер 199941044 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 10/15/1999
Номер 199941044 UILC 355.01-00 Тема Spin-Off Дата публикации 10/15/1999
Номер 199941044 UILC 367.00-00 Тема Foreign Corporations Дата публикации 10/15/1999
Номер 199941044 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 10/15/1999
Номер 199941043 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 10/15/1999
Номер 199941042 UILC 332.00-00 Тема Complete Liquidation of Subsidiaries Дата публикации 10/15/1999
Номер 199941042 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 10/15/1999
Номер 199941042 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 10/15/1999
Номер 199941042 UILC 7701.00-00 Тема Definitions Дата публикации 10/15/1999
Номер 199941041 UILC 332.00-00 Тема Complete Liquidation of Subsidiaries Дата публикации 10/15/1999
Номер 199941041 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 10/15/1999
Номер 199941041 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 10/15/1999
Номер 199941040 UILC 09.08.00-00 Тема BANKRUPTCY CODE CASES: Automatic stay (Sec. 362) Дата публикации 10/15/1999
Номер 199941039 UILC 6511.05-00 Тема Amended or Supplemental Claims Дата публикации 10/15/1999
Номер 199941038 UILC 6103.11-00 Тема Disclosure for Tax Administration Purpose Дата публикации 10/15/1999
Номер 199941037 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 10/15/1999
Номер 199941036 UILC 6041.00-00 Тема Information at Source Дата публикации 10/15/1999
Номер 199941035 UILC 1502.50-00 Тема Life and Non-Life Дата публикации 10/15/1999
Номер 199941035 UILC 864.00-00 Тема Definitions Дата публикации 10/15/1999
Номер 199941035 UILC 884.01-00 Тема Branch Profits Tax Дата публикации 10/15/1999