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 199936012 UILC 269.00-00 Тема Acquisitions Made to Evade or Avoid Income Tax Дата публикации 09/10/1999
Номер 199936012 UILC 351.00-00 Тема Transfer to Corporation Controlled by Transferor Дата публикации 09/10/1999
Номер 199936012 UILC 482.02-00 Тема Control Дата публикации 09/10/1999
Номер 199936011 UILC 707.00-00 Тема Transactions Between Partner and Partnership Дата публикации 09/10/1999
Номер 199936011 UILC 701.00-00 Тема Partners, Not Partnerships, Subject to Tax Дата публикации 09/10/1999
Номер 199936010 UILC 2055.07-00 Тема Transfers Not Exclusively for Charitable Purposes Дата публикации 09/10/1999
Номер 199936010 UILC 2055.12-05 Тема Unitrusts Дата публикации 09/10/1999
Номер 199936010 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 09/10/1999
Номер 199936009 UILC 148.08-07 Тема Small Governmental Unit Exception Дата публикации 09/10/1999
Номер 199936008 UILC 280G.01-00 Тема Definitions Дата публикации 09/10/1999
Номер 199936008 UILC 4999.00-00 Тема Golden Parachute Payments Дата публикации 09/10/1999
Номер 199936007 UILC 482.00-00 Тема Allocation of Income and Deductions Among Taxpayers Дата публикации 09/10/1999
Номер 199936006 UILC 301.00-00 Тема Distributions of Property Дата публикации 09/10/1999
Номер 199936006 UILC 267.07-02 Тема Deferral of Loss from Sale or Exchange Between Members Дата публикации 09/10/1999
Номер 199936005 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 09/10/1999
Номер 199936004 UILC 2041.00-00 Тема Powers of Appointment (Included v. Not Included in Gross Estate) Дата публикации 09/10/1999
Номер 199936004 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 09/10/1999
Номер 199936003 UILC 7436.05-00 Тема Assessment - In General Дата публикации 09/10/1999
Номер 199936003 UILC 3401.06-00 Тема Not Employees Under Section 530 of 1978 Revenue Act Дата публикации 09/10/1999
Номер 199936003 UILC 7701.01-00 Тема Associations v. Corporations Дата публикации 09/10/1999
Номер 199936002 UILC 172.07-00 Тема Deferred Statutory or Tort Liability Losses Дата публикации 09/10/1999
Номер 199936001 UILC 6402.01-00 Тема Credit of Overpayment Against Any Tax Liability Дата публикации 09/10/1999
Номер 199936001 UILC 6621.00-00 Тема Determination of Rate of Interest; Compounding of Interest Дата публикации 09/10/1999
Номер 199935076 UILC 4980.00-00 Тема Tax on Reversion of Qualified Plan Assets to Employer Дата публикации 09/03/1999
Номер 199935075 UILC 453.08-01 Тема Election After Revocation Дата публикации 09/03/1999