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 199940010 UILC 338.00-00 Тема Certain Stock Purchases Treated as Asset Acquisitions Дата публикации 10/08/1999
Номер 199940010 UILC 9100.06-00 Тема Section 338(g); Election Under Section 1.338-1T(c)(1) Дата публикации 10/08/1999
Номер 199940009 UILC 338.00-00 Тема Certain Stock Purchases Treated as Asset Acquisitions Дата публикации 10/08/1999
Номер 199940009 UILC 9100.06-00 Тема Section 338(g); Election Under Section 1.338-1T(c)(1) Дата публикации 10/08/1999
Номер 199940008 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 10/08/1999
Номер 199940007 UILC 263.21-00 Тема Interest and Carrying Costs - Straddles Дата публикации 10/08/1999
Номер 199940007 UILC 385.03-00 Тема New Financial Products Дата публикации 10/08/1999
Номер 199940007 UILC 385.03-02 Тема Debt v. Equity Issues Дата публикации 10/08/1999
Номер 199940007 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 10/08/1999
Номер 199940007 UILC 1092.00-00 Тема Straddles Дата публикации 10/08/1999
Номер 199940006 UILC 3508.01-02 Тема Direct Seller Дата публикации 10/08/1999
Номер 199940005 UILC 3508.01-02 Тема Direct Seller Дата публикации 10/08/1999
Номер 199940004 UILC 3121.01-12 Тема Payment Under Employers' Plans for Retirement, Disability, Death, etc. Дата публикации 10/08/1999
Номер 199940003 UILC 301.00-00 Тема Distributions of Property Дата публикации 10/08/1999
Номер 199940003 UILC 332.00-00 Тема Complete Liquidation of Subsidiaries Дата публикации 10/08/1999
Номер 199940003 UILC 355.01-00 Тема Spin-Off Дата публикации 10/08/1999
Номер 199940003 UILC 368.05-00 Тема Recapitalization (Type "E") Дата публикации 10/08/1999
Номер 199940002 UILC 62.02.00 Тема PENALITES: Bankruptcy Act proceedings Дата публикации 10/08/1999
Номер 199940002 UILC 3121.01-00 Тема Wages Дата публикации 10/08/1999
Номер 199940001 UILC 4051.03-00 Тема Separate Purchase of Vehicle and Parts or Accessories Дата публикации 10/08/1999
Номер 199939049 UILC 4941.04-00 Тема Definition of Self-Dealing Дата публикации 10/01/1999
Номер 199939049 UILC 4945.04-00 Тема Definition of Taxable Expenditure Дата публикации 10/01/1999
Номер 199939048 UILC 402.07-00 Тема Unrealized Appreciation of Employer's Securities Дата публикации 10/01/1999
Номер 199939047 UILC 401.29-00 Тема Cash or Deferred Arrangements Дата публикации 10/01/1999
Номер 199939046 UILC 4941.04-00 Тема Definition of Self-Dealing Дата публикации 10/01/1999