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 199938020 UILC 1362.01-03 Тема Late Elections Дата публикации 09/24/1999
Номер 199938019 UILC 1502.20-00 Тема Loss Disallowance Rule Дата публикации 09/24/1999
Номер 199938019 UILC 9100.28-00 Тема Regulation Section 1.1502-20; Loss Disallowance Rule Дата публикации 09/24/1999
Номер 199938018 UILC 263.10-00 Тема Protective Payments Дата публикации 09/24/1999
Номер 199938017 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/24/1999
Номер 199938017 UILC 7701.00-00 Тема Definitions Дата публикации 09/24/1999
Номер 199938016 UILC 6223.04-00 Тема Failure to Provide Notice Дата публикации 09/24/1999
Номер 199938015 UILC 1362.01-03 Тема Late Elections Дата публикации 09/24/1999
Номер 199938014 UILC 3231.01-00 Тема Employers v. Not Employers Дата публикации 09/24/1999
Номер 199938013 UILC 3121.02-08 Тема Services of Ministers or Members of an Order Дата публикации 09/24/1999
Номер 199938013 UILC 3401.02-01 Тема Exclusions From Wages Дата публикации 09/24/1999
Номер 199938012 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 09/24/1999
Номер 199938011 UILC 1362.01-03 Тема Late Elections Дата публикации 09/24/1999
Номер 199938010 UILC 1362.01-03 Тема Late Elections Дата публикации 09/24/1999
Номер 199938009 UILC 1362.01-03 Тема Late Elections Дата публикации 09/24/1999
Номер 199938008 UILC 3231.01-00 Тема Employers v. Not Employers Дата публикации 09/24/1999
Номер 199938007 UILC 367.06-00 Тема Transfer of Foreign Branch with Previously Deducted Losses Under Section 367(a) Дата публикации 09/24/1999
Номер 199938007 UILC 367.30-00 Тема Transfers of Intangible Property to Foreign Corporations Under Section 367(d) Дата публикации 09/24/1999
Номер 199938007 UILC 904.05-02 Тема Dispositions Дата публикации 09/24/1999
Номер 199938007 UILC 904.05-04 Тема Overall Foreign Loss Accounts Дата публикации 09/24/1999
Номер 199938006 UILC 6103.03-00 Тема Disclosure Pursuant to Taxpayer's Consent Дата публикации 09/24/1999
Номер 199938005 UILC 2036.08-03 Тема Stock Transferred--Rights Retained Дата публикации 09/24/1999
Номер 199938004 UILC 6402.00-00 Тема Authority to Make Credits or Refunds Дата публикации 09/24/1999
Номер 199938003 UILC 446.01-00 Тема Clearly v. Not Clearly Reflecting Income Дата публикации 09/24/1999
Номер 199938003 UILC 9999.97-00 Тема Substance v. Form Issues Not Contained in Present List Дата публикации 09/24/1999