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 199943005 UILC 752.00-00 Тема Treatment of Certain Liabilities Дата публикации 10/29/1999
Номер 199943004 UILC 75.04.06-00 Тема SUMMONSES: Def. to compliance:Other Дата публикации 10/29/1999
Номер 199943003 UILC 2031.00-00 Тема Definition Дата публикации 10/29/1999
Номер 199943002 UILC 130.00-00 Тема Certain Personal Injury Liability Assignments Дата публикации 10/29/1999
Номер 199943001 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 10/29/1999
Номер 199942055 UILC 881.00-00 Тема Tax on Income of Foreign Corporations Not Connected with United States Business Дата публикации 10/22/1999
Номер 199942055 UILC 1442.00-00 Тема Withholding of Tax on Foreign Corporations (Required v. Not Required) Дата публикации 10/22/1999
Номер 199942055 UILC 1274.00-00 Тема Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property Дата публикации 10/22/1999
Номер 199942055 UILC 483.02-00 Тема Payments to Which Section Applies Дата публикации 10/22/1999
Номер 199942055 UILC 7872.06-02 Тема Below Market Loans Involving Foreign Persons Дата публикации 10/22/1999
Номер 199942054 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 10/22/1999
Номер 199942053 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 10/22/1999
Номер 199942052 UILC 408.03-00 Тема Rollover Contributions Дата публикации 10/22/1999
Номер 199942051 UILC 414.08-00 Тема Church Plan Дата публикации 10/22/1999
Номер 199942050 UILC 1033.02-00 Тема Definition of Involuntary Conversion Events Дата публикации 10/22/1999
Номер 199942049 UILC 143.07-00 Тема Purchase Price Requirement Дата публикации 10/22/1999
Номер 199942048 UILC 1033.02-00 Тема Definition of Involuntary Conversion Events Дата публикации 10/22/1999
Номер 199942047 UILC 468A.04-02 Тема Revised Schedules Дата публикации 10/22/1999
Номер 199942046 UILC 1033.02-00 Тема Definition of Involuntary Conversion Events Дата публикации 10/22/1999
Номер 199942045 UILC 468A.04-02 Тема Revised Schedules Дата публикации 10/22/1999
Номер 199942044 UILC 468A.04-02 Тема Revised Schedules Дата публикации 10/22/1999
Номер 199942043 UILC 1362.01-03 Тема Late Elections Дата публикации 10/22/1999
Номер 199942042 UILC 468A.04-02 Тема Revised Schedules Дата публикации 10/22/1999
Номер 199942041 UILC 468A.04-02 Тема Revised Schedules Дата публикации 10/22/1999
Номер 199942040 UILC 468A.04-02 Тема Revised Schedules Дата публикации 10/22/1999