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 199937010 UILC 832.06-02 Тема Unpaid Losses Дата публикации 09/17/1999
Номер 199937009 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 09/17/1999
Номер 199937008 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 09/17/1999
Номер 199937007 UILC 1502.01-00 Тема Definitions Дата публикации 09/17/1999
Номер 199937007 UILC 1502.21-00 Тема Consolidated Net Operating Loss Deduction Дата публикации 09/17/1999
Номер 199937006 UILC 17.08.00-00 Тема COMPROMISE AND SETTLEMENT: Binding effect Дата публикации 09/17/1999
Номер 199937005 UILC 1071.02-00 Тема Manner of Election Дата публикации 09/17/1999
Номер 199937004 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 09/17/1999
Номер 199937003 UILC 6012.04-00 Тема Receivers Дата публикации 09/17/1999
Номер 199937003 UILC 6413.00-00 Тема Special Rules Applicable to Certain Employment Taxes Дата публикации 09/17/1999
Номер 199937003 UILC 6414.00-00 Тема Income Tax Withheld Дата публикации 09/17/1999
Номер 199937003 UILC 7701.12-00 Тема Taxpayer Дата публикации 09/17/1999
Номер 199937002 UILC 45.00.00-00 Тема INSURANCE POLICY (See also PROPERTY SUBJECT TO COLLECTION) Дата публикации 09/17/1999
Номер 199937002 UILC 64.23.00-00 Тема PROPERTY SUBJECT TO COLLECTION: Insurance policies Дата публикации 09/17/1999
Номер 199937001 UILC 301.00-00 Тема Distributions of Property Дата публикации 09/17/1999
Номер 199937001 UILC 311.00-00 Тема Taxability of Corporation on Distribution Дата публикации 09/17/1999
Номер 199937001 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 09/17/1999
Номер 199937001 UILC 355.01-00 Тема Spin-Off Дата публикации 09/17/1999
Номер 199937001 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 09/17/1999
Номер 199936052 UILC 401.06-00 Тема Required Distributions Дата публикации 09/10/1999
Номер 199936051 UILC 412.06-00 Тема Minimum Funding Waiver Дата публикации 09/10/1999
Номер 199936050 UILC 4945.00-00 Тема Excise Taxes on Taxable Expenditures Дата публикации 09/10/1999
Номер 199936049 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 09/10/1999
Номер 199936048 UILC 468A.04-02 Тема Revised Schedules Дата публикации 09/10/1999
Номер 199936047 UILC 468A.04-02 Тема Revised Schedules Дата публикации 09/10/1999