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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
Номер 199940025 UILC 117.06-05 Тема Discrimination in Favor of Highly Compensated Employees Дата публикации 10/08/1999
Номер 199940025 UILC 410.02-01 Тема Discrimination as to Coverage Дата публикации 10/08/1999
Номер 199940024 UILC 1362.01-03 Тема Late Elections Дата публикации 10/08/1999
Номер 199940023 UILC 4161.01-00 Тема Sport Fishing Equipment Дата публикации 10/08/1999
Номер 199940022 UILC 1362.01-03 Тема Late Elections Дата публикации 10/08/1999
Номер 199940021 UILC 83.13-00 Тема Rabbi Trusts Дата публикации 10/08/1999
Номер 199940021 UILC 402.00-00 Тема Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) Дата публикации 10/08/1999
Номер 199940021 UILC 401.10-00 Тема Assignment and Alienation of Plan Benefits (See Also 414.00-00) Дата публикации 10/08/1999
Номер 199940021 UILC 162.02-00 Тема Ordinary and Necessary (See Also Specific Headings Infra This Section) Дата публикации 10/08/1999
Номер 199940020 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 10/08/1999
Номер 199940019 UILC 877.08-00 Тема Ruling Submission by Expatriating Long-Term Resident Дата публикации 10/08/1999
Номер 199940018 UILC 1502.20-00 Тема Loss Disallowance Rule Дата публикации 10/08/1999
Номер 199940017 UILC 877.08-00 Тема Ruling Submission by Expatriating Long-Term Resident Дата публикации 10/08/1999
Номер 199940016 UILC 3231.01-00 Тема Employers v. Not Employers Дата публикации 10/08/1999
Номер 199940015 UILC 457.01-00 Тема Year of Inclusion in Gross Income Дата публикации 10/08/1999
Номер 199940015 UILC 457.05-00 Тема Eligible Deferred Compensation Plan Defined Дата публикации 10/08/1999
Номер 199940014 UILC 457.01-00 Тема Year of Inclusion in Gross Income Дата публикации 10/08/1999
Номер 199940014 UILC 457.05-00 Тема Eligible Deferred Compensation Plan Defined Дата публикации 10/08/1999
Номер 199940013 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 10/08/1999
Номер 199940013 UILC 355.04-00 Тема Business Purpose Дата публикации 10/08/1999
Номер 199940012 UILC 9114.05-04 Тема Germany Дата публикации 10/08/1999
Номер 199940012 UILC 882.03-00 Тема Return Required Дата публикации 10/08/1999
Номер 199940012 UILC 7852.00-00 Тема Other Applicable Rules Дата публикации 10/08/1999
Номер 199940011 UILC 1059.00-00 Тема Corporate Shareholder's Basis in Stock Reduced by Non-taxed Portion of Extraordinary Dividends Дата публикации 10/08/1999
Номер 199940011 UILC 1059.06-00 Тема Election to Substitute Fair Market Value Дата публикации 10/08/1999