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 199941023 UILC 403.00-00 Тема Taxation of Employee Annuities (Taxable v. Not Taxable) Дата публикации 10/15/1999
Номер 199941023 UILC 807.00-00 Тема Rules for Certain Reserves Дата публикации 10/15/1999
Номер 199941022 UILC 338.00-00 Тема Certain Stock Purchases Treated as Asset Acquisitions Дата публикации 10/15/1999
Номер 199941022 UILC 9100.07-00 Тема Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Дата публикации 10/15/1999
Номер 199941021 UILC 419.00-00 Тема Treatment of Funded Welfare Benefit Plans Дата публикации 10/15/1999
Номер 199941021 UILC 419A.00-00 Тема Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) Дата публикации 10/15/1999
Номер 199941021 UILC 4976.00-00 Тема Taxes with Respect to Funded Welfare Benefit Plans Дата публикации 10/15/1999
Номер 199941021 UILC 4976.01-00 Тема Disqualified Benefits Дата публикации 10/15/1999
Номер 199941020 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/15/1999
Номер 199941019 UILC 104.02-00 Тема Workmen's Compensation Дата публикации 10/15/1999
Номер 199941018 UILC 1012.00-00 Тема Basis of Property--Costs Дата публикации 10/15/1999
Номер 199941017 UILC 355.04-00 Тема Business Purpose Дата публикации 10/15/1999
Номер 199941017 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 10/15/1999
Номер 199941016 UILC 851.00-00 Тема Definition of Regulated Investment Company Дата публикации 10/15/1999
Номер 199941016 UILC 852.00-00 Тема Taxation of Regulated Investment Companies and Their Shareholders Дата публикации 10/15/1999
Номер 199941016 UILC 305.00-00 Тема Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) Дата публикации 10/15/1999
Номер 199941015 UILC 108.03-01 Тема Partnership Дата публикации 10/15/1999
Номер 199941015 UILC 6225.01-00 Тема Restriction on Assessment and Collection Дата публикации 10/15/1999
Номер 199941015 UILC 6231.05-00 Тема Affected Item Дата публикации 10/15/1999
Номер 199941014 UILC 6411.00-00 Тема Tentative Carryback and Refund Adjustments Дата публикации 10/15/1999
Номер 199941014 UILC 6662.01-00 Тема Negligence Дата публикации 10/15/1999
Номер 199941013 UILC 2503.12-00 Тема Exclusion for Certain Transfers for Educational Expenses or Medical Expenses Дата публикации 10/15/1999
Номер 199941012 UILC 29.03-00 Тема Definitions Дата публикации 10/15/1999
Номер 199941011 UILC 172.07-00 Тема Deferred Statutory or Tort Liability Losses Дата публикации 10/15/1999
Номер 199941010 UILC 6404.00-00 Тема Abatements Дата публикации 10/15/1999