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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
Номер 199933038 UILC 72.20-00 Тема Tax on Early Distributions from Qualified Retirement Plans Дата публикации 08/20/1999
Номер 199933037 UILC 3401.01-00 Тема Wages Subject to Withholding Дата публикации 08/20/1999
Номер 199933037 UILC 3402.04-00 Тема Included and Excluded Wages (50% Rule) Дата публикации 08/20/1999
Номер 199933036 UILC 338.00-00 Тема Certain Stock Purchases Treated as Asset Acquisitions Дата публикации 08/20/1999
Номер 199933036 UILC 9100.06-00 Тема Section 338(g); Election Under Section 1.338-1T(c)(1) Дата публикации 08/20/1999
Номер 199933035 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 08/20/1999
Номер 199933034 UILC 2041.08-00 Тема Partial Release of Powers Дата публикации 08/20/1999
Номер 199933034 UILC 2514.00-00 Тема Powers of Appointment (Transfer v. Not a Transfer) Дата публикации 08/20/1999
Номер 199933034 UILC 2601.03-01 Тема Irrevocable Trusts Дата публикации 08/20/1999
Номер 199933033 UILC 72.21-00 Тема Annuity Contracts Not Held By Natural Persons Дата публикации 08/20/1999
Номер 199933032 UILC 1362.01-03 Тема Late Elections Дата публикации 08/20/1999
Номер 199933031 UILC 338.00-00 Тема Certain Stock Purchases Treated as Asset Acquisitions Дата публикации 08/20/1999
Номер 199933031 UILC 9100.06-00 Тема Section 338(g); Election Under Section 1.338-1T(c)(1) Дата публикации 08/20/1999
Номер 199933030 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 08/20/1999
Номер 199933029 UILC 170.00-00 Тема Charitable, Etc. Contributions and Gifts Дата публикации 08/20/1999
Номер 199933029 UILC 170.09-00 Тема Donees of Charitable Contributions in General Дата публикации 08/20/1999
Номер 199933029 UILC 170.14-00 Тема Qualified Conservation Contribution Дата публикации 08/20/1999
Номер 199933028 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 08/20/1999
Номер 199933027 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 08/20/1999
Номер 199933027 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 08/20/1999
Номер 199933027 UILC 1015.02-00 Тема Acquired by Gift After December 31, 1920 Дата публикации 08/20/1999
Номер 199933026 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 08/20/1999
Номер 199933025 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 08/20/1999
Номер 199933024 UILC 4982.00-00 Тема Excise Tax on Undistributed Income of Regulated Investment Companies Дата публикации 08/20/1999
Номер 199933023 UILC 1362.01-03 Тема Late Elections Дата публикации 08/20/1999