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 199937030 UILC 754.02-00 Тема Timeliness of Election Дата публикации 09/17/1999
Номер 199937029 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 09/17/1999
Номер 199937028 UILC 1362.01-03 Тема Late Elections Дата публикации 09/17/1999
Номер 199937027 UILC 877.08-00 Тема Ruling Submission by Expatriating Long-Term Resident Дата публикации 09/17/1999
Номер 199937026 UILC 2632.00-00 Тема Special Rules for Allocation of GST Exemption Дата публикации 09/17/1999
Номер 199937025 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 09/17/1999
Номер 199937024 UILC 42.14-01 Тема Correction of Administrative Errors and Omissions Дата публикации 09/17/1999
Номер 199937023 UILC 7701.00-00 Тема Definitions Дата публикации 09/17/1999
Номер 199937023 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/17/1999
Номер 199937022 UILC 168.07-00 Тема Unadjusted Basis Дата публикации 09/17/1999
Номер 199937021 UILC 877.08-00 Тема Ruling Submission by Expatriating Long-Term Resident Дата публикации 09/17/1999
Номер 199937020 UILC 172.01-00 Тема Carryback and Carryover Дата публикации 09/17/1999
Номер 199937019 UILC 355.01-00 Тема Spin-Off Дата публикации 09/17/1999
Номер 199937019 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 09/17/1999
Номер 199937018 UILC 1362.01-03 Тема Late Elections Дата публикации 09/17/1999
Номер 199937017 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 09/17/1999
Номер 199937016 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 09/17/1999
Номер 199937015 UILC 1362.01-03 Тема Late Elections Дата публикации 09/17/1999
Номер 199937014 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 09/17/1999
Номер 199937013 UILC 1402.05-00 Тема Ministers, Members of Religious Orders, Christian Science Practitioners (Election) Дата публикации 09/17/1999
Номер 199937013 UILC 3121.02-08 Тема Services of Ministers or Members of an Order Дата публикации 09/17/1999
Номер 199937013 UILC 3401.02-01 Тема Exclusions From Wages Дата публикации 09/17/1999
Номер 199937012 UILC 3121.04-01 Тема Common Law Tests Дата публикации 09/17/1999
Номер 199937011 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 09/17/1999
Номер 199937011 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 09/17/1999