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 199936046 UILC 125.00-00 Тема Cafeteria Plans Дата публикации 09/10/1999
Номер 199936045 UILC 1502.13-00 Тема Intercompany Transactions Дата публикации 09/10/1999
Номер 199936044 UILC 404.04-00 Тема Non-Exempt Funds or Plans Дата публикации 09/10/1999
Номер 199936043 UILC 3231.01-00 Тема Employers v. Not Employers Дата публикации 09/10/1999
Номер 199936042 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 09/10/1999
Номер 199936041 UILC 50.29.00-00 Тема LEVY: Retirement benefits Дата публикации 09/10/1999
Номер 199936041 UILC 64.38.00-00 Тема PROPERTY SUBJECT TO COLLECTION: Pensions Дата публикации 09/10/1999
Номер 199936040 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 09/10/1999
Номер 199936039 UILC 1361.05-00 Тема Qualified Subchapter S Subsidiary Дата публикации 09/10/1999
Номер 199936039 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 09/10/1999
Номер 199936038 UILC 2702.00-00 Тема Special Valuation Rules for Transfers in Trust Дата публикации 09/10/1999
Номер 199936037 UILC 1362.01-03 Тема Late Elections Дата публикации 09/10/1999
Номер 199936036 UILC 2511.00-00 Тема Transfers in General (Gift v. Not a Gift) Дата публикации 09/10/1999
Номер 199936036 UILC 2519.00-00 Тема Disposition of Certain Life Estates Дата публикации 09/10/1999
Номер 199936035 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 09/10/1999
Номер 199936034 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 09/10/1999
Номер 199936033 UILC 1362.01-03 Тема Late Elections Дата публикации 09/10/1999
Номер 199936032 UILC 7701.03-00 Тема Association v. Trust Дата публикации 09/10/1999
Номер 199936031 UILC 2522.02-04 Тема Guaranteed Annuity and Unitrust Interests Дата публикации 09/10/1999
Номер 199936031 UILC 2033.00-00 Тема Property in Which Decedent Had an Interest Дата публикации 09/10/1999
Номер 199936031 UILC 170.00-00 Тема Charitable, Etc. Contributions and Gifts Дата публикации 09/10/1999
Номер 199936031 UILC 671.00-00 Тема Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners Дата публикации 09/10/1999
Номер 199936031 UILC 1361.03-01 Тема Grantor Trusts Дата публикации 09/10/1999
Номер 199936031 UILC 4943.00-00 Тема Excise Taxes on Excess Business Holdings Дата публикации 09/10/1999
Номер 199936030 UILC 104.03-00 Тема Damages Дата публикации 09/10/1999