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 199935044 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 09/03/1999
Номер 199935043 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 09/03/1999
Номер 199935043 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 09/03/1999
Номер 199935042 UILC 368.08-02 Тема Proprietary Interest Continuity Дата публикации 09/03/1999
Номер 199935041 UILC 2055.12-05 Тема Unitrusts Дата публикации 09/03/1999
Номер 199935041 UILC 2055.12-10 Тема Reformations of Nonqualifying Interests Дата публикации 09/03/1999
Номер 199935040 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 09/03/1999
Номер 199935039 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 09/03/1999
Номер 199935038 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 09/03/1999
Номер 199935037 UILC 337.00-00 Тема Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) Дата публикации 09/03/1999
Номер 199935037 UILC 368.08-00 Тема Continuity of Interest Rule Дата публикации 09/03/1999
Номер 199935036 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 09/03/1999
Номер 199935035 UILC 362.02-00 Тема Capital Contributions by Nonshareholders Дата публикации 09/03/1999
Номер 199935034 UILC 337.00-00 Тема Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) Дата публикации 09/03/1999
Номер 199935034 UILC 368.08-00 Тема Continuity of Interest Rule Дата публикации 09/03/1999
Номер 199935033 UILC 3231.01-00 Тема Employers v. Not Employers Дата публикации 09/03/1999
Номер 199935032 UILC 104.02-00 Тема Workmen's Compensation Дата публикации 09/03/1999
Номер 199935031 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 09/03/1999
Номер 199935030 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 09/03/1999
Номер 199935029 UILC 855.00-00 Тема Dividends Paid by Regulated Investment Company After Close of Taxable Year Дата публикации 09/03/1999
Номер 199935029 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/03/1999
Номер 199935028 UILC 104.02-00 Тема Workmen's Compensation Дата публикации 09/03/1999
Номер 199935027 UILC 166.00-00 Тема Bad Debts Дата публикации 09/03/1999
Номер 199935027 UILC 585.00-00 Тема Reserves for Losses on Loans of Banks Дата публикации 09/03/1999
Номер 199935027 UILC 1361.00-00 Тема Definitions Дата публикации 09/03/1999