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 199940035 UILC 507.05-00 Тема Liability of Transferee Organizations Дата публикации 10/08/1999
Номер 199940035 UILC 507.07-00 Тема Aggregate Tax Benefit Дата публикации 10/08/1999
Номер 199940035 UILC 4940.02-02 Тема Exclusions, Deductions, and Special Rules Дата публикации 10/08/1999
Номер 199940035 UILC 4941.04-00 Тема Definition of Self-Dealing Дата публикации 10/08/1999
Номер 199940035 UILC 4942.03-02 Тема Distributable Amount Дата публикации 10/08/1999
Номер 199940035 UILC 4942.03-05 Тема Qualifying Distribution Дата публикации 10/08/1999
Номер 199940035 UILC 4943.00-00 Тема Excise Taxes on Excess Business Holdings Дата публикации 10/08/1999
Номер 199940035 UILC 4944.00-00 Тема Excise Tax on "Jeopardizing" Investments Дата публикации 10/08/1999
Номер 199940035 UILC 4945.04-06 Тема Expenditure Responsibility Дата публикации 10/08/1999
Номер 199940034 UILC 512.10-00 Тема Modifications Дата публикации 10/08/1999
Номер 199940034 UILC 513.00-00 Тема Unrelated v. Not Unrelated Trade or Business Дата публикации 10/08/1999
Номер 199940034 UILC 514.01-00 Тема Rent and Deductions Дата публикации 10/08/1999
Номер 199940034 UILC 514.06-00 Тема Definitions--Debt-Financed Property Дата публикации 10/08/1999
Номер 199940033 UILC 856.04-00 Тема Rents From Real Property Дата публикации 10/08/1999
Номер 199940032 UILC 44.00.00-00 Тема INSOLVENCY (OTHER THAN UNDER BANKRUPTCY ACT) (See: Prior. Insol) Дата публикации 10/08/1999
Номер 199940032 UILC 51.00.00-00 Тема LIENS Дата публикации 10/08/1999
Номер 199940031 UILC 50.30.00-00 Тема LEVY: Sale Дата публикации 10/08/1999
Номер 199940030 UILC 108.00-00 Тема Income From Discharge of Indebtedness Дата публикации 10/08/1999
Номер 199940030 UILC 108.01-00 Тема Exclusion From Gross Income Дата публикации 10/08/1999
Номер 199940030 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/08/1999
Номер 199940029 UILC 1362.01-03 Тема Late Elections Дата публикации 10/08/1999
Номер 199940028 UILC 101.01-02 Тема Transfer for Consideration Дата публикации 10/08/1999
Номер 199940027 UILC 1362.01-03 Тема Late Elections Дата публикации 10/08/1999
Номер 199940026 UILC 1362.01-03 Тема Late Elections Дата публикации 10/08/1999
Номер 199940025 UILC 117.06-00 Тема Qualified Tuition Reduction Дата публикации 10/08/1999