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 199937042 UILC 72.07-00 Тема Amounts Not Receivable as Annuities Дата публикации 09/17/1999
Номер 199937042 UILC 72.22-02 Тема Certain Distributions Not Subject to 10 Percent Additional Tax Дата публикации 09/17/1999
Номер 199937041 UILC 911.08-01 Тема Definition of Employee Дата публикации 09/17/1999
Номер 199937040 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 09/17/1999
Номер 199937040 UILC 61.03-00 Тема Loan or Mortgage v. Sale Дата публикации 09/17/1999
Номер 199937040 UILC 61.43-00 Тема Form v. Substance Дата публикации 09/17/1999
Номер 199937040 UILC 451.01-00 Тема Annual Theory Дата публикации 09/17/1999
Номер 199937039 UILC 6109.06-00 Тема ITIN; IRS Individual Taxpayer Identification Number Дата публикации 09/17/1999
Номер 199937038 UILC 954.02-05 Тема Sale or Exchange of Property Дата публикации 09/17/1999
Номер 199937037 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 09/17/1999
Номер 199937036 UILC 851.00-00 Тема Definition of Regulated Investment Company Дата публикации 09/17/1999
Номер 199937036 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/17/1999
Номер 199937035 UILC 4251.00-00 Тема Communications Tax (Taxable v. Not Taxable) Дата публикации 09/17/1999
Номер 199937034 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 09/17/1999
Номер 199937034 UILC 1375.00-00 Тема Tax Imposed On Certain Passive Investment Income Дата публикации 09/17/1999
Номер 199937033 UILC 355.01-00 Тема Spin-Off Дата публикации 09/17/1999
Номер 199937033 UILC 355.01-01 Тема Split-Off Дата публикации 09/17/1999
Номер 199937033 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 09/17/1999
Номер 199937033 UILC 367.00-00 Тема Foreign Corporations Дата публикации 09/17/1999
Номер 199937033 UILC 305.01-00 Тема Stock Dividends Дата публикации 09/17/1999
Номер 199937032 UILC 585.00-00 Тема Reserves for Losses on Loans of Banks Дата публикации 09/17/1999
Номер 199937032 UILC 593.00-00 Тема Reserves for Losses on Loans--Mutual Savings Banks, etc. (Allowable v. Not Allowable) Дата публикации 09/17/1999
Номер 199937031 UILC 162.25-18 Тема Expenses of Another Individual or Entity Дата публикации 09/17/1999
Номер 199937031 UILC 446.15-02 Тема Expense Дата публикации 09/17/1999
Номер 199937030 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 09/17/1999