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 199938037 UILC 1362.01-03 Тема Late Elections Дата публикации 09/24/1999
Номер 199938036 UILC 162.00-00 Тема Trade or Business (Deductible v. Not Deductible) Дата публикации 09/24/1999
Номер 199938035 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 09/24/1999
Номер 199938034 UILC 468A.04-02 Тема Revised Schedules Дата публикации 09/24/1999
Номер 199938034 UILC 468A.03-04 Тема Formulas or Other Methods Дата публикации 09/24/1999
Номер 199938033 UILC 468A.04-02 Тема Revised Schedules Дата публикации 09/24/1999
Номер 199938033 UILC 468A.03-04 Тема Formulas or Other Methods Дата публикации 09/24/1999
Номер 199938032 UILC 6041.03-00 Тема Fixed or Determinable Gains, Profits, or Income Дата публикации 09/24/1999
Номер 199938031 UILC 9114.01-17 Тема Artistes and Athletes Дата публикации 09/24/1999
Номер 199938030 UILC 6103.00-00 Тема Confidentiality and Disclosure of Returns and Return Information Дата публикации 09/24/1999
Номер 199938029 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/24/1999
Номер 199938029 UILC 1361.00-00 Тема Definitions Дата публикации 09/24/1999
Номер 199938028 UILC 1362.01-03 Тема Late Elections Дата публикации 09/24/1999
Номер 199938027 UILC 9100.22-00 Тема Other Дата публикации 09/24/1999
Номер 199938027 UILC 1503.04-04 Тема Dual Resident Corporation Дата публикации 09/24/1999
Номер 199938026 UILC 9100.22-00 Тема Other Дата публикации 09/24/1999
Номер 199938026 UILC 953.06-00 Тема Election by Foreign Insurance Company to be Treated as Domestic Corporation Дата публикации 09/24/1999
Номер 199938025 UILC 9100.18-00 Тема Section 927; FSC Election Дата публикации 09/24/1999
Номер 199938024 UILC 2041.00-00 Тема Powers of Appointment (Included v. Not Included in Gross Estate) Дата публикации 09/24/1999
Номер 199938023 UILC 855.01-00 Тема General Rule Дата публикации 09/24/1999
Номер 199938023 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/24/1999
Номер 199938022 UILC 831.03-00 Тема Whether Company Qualifies as Insurance Company Дата публикации 09/24/1999
Номер 199938021 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 09/24/1999
Номер 199938021 UILC 355.01-00 Тема Spin-Off Дата публикации 09/24/1999
Номер 199938021 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 09/24/1999