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 199929022 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 07/23/1999
Номер 199929021 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 07/23/1999
Номер 199929021 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 07/23/1999
Номер 199929021 UILC 507.00-00 Тема Termination of Private Foundation Status Дата публикации 07/23/1999
Номер 199929021 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 07/23/1999
Номер 199929021 UILC 643.00-00 Тема Definitions Applicable to Subparts A, B, C, and D Дата публикации 07/23/1999
Номер 199929021 UILC 4941.00-00 Тема Excise Taxes on Acts of Self-Dealing Дата публикации 07/23/1999
Номер 199929020 UILC 1362.01-03 Тема Late Elections Дата публикации 07/23/1999
Номер 199929019 UILC 6013.04-01 Тема Innocent Spouse Relief Дата публикации 07/23/1999
Номер 199929018 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 07/23/1999
Номер 199929018 UILC 355.01-00 Тема Spin-Off Дата публикации 07/23/1999
Номер 199929018 UILC 357.02-00 Тема Liabilities in Excess of Basis Дата публикации 07/23/1999
Номер 199929017 UILC 382.00-00 Тема Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes Дата публикации 07/23/1999
Номер 199929017 UILC 1502.21-00 Тема Consolidated Net Operating Loss Deduction Дата публикации 07/23/1999
Номер 199929017 UILC 1502.75-10 Тема When Group Remains in Existence Дата публикации 07/23/1999
Номер 199929016 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 07/23/1999
Номер 199929015 UILC 357.02-00 Тема Liabilities in Excess of Basis Дата публикации 07/23/1999
Номер 199929014 UILC 1362.01-03 Тема Late Elections Дата публикации 07/23/1999
Номер 199929013 UILC 355.01-01 Тема Split-Off Дата публикации 07/23/1999
Номер 199929013 UILC 368.09-01 Тема Several Steps Дата публикации 07/23/1999
Номер 199929012 UILC 1362.01-03 Тема Late Elections Дата публикации 07/23/1999
Номер 199929011 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 07/23/1999
Номер 199929010 UILC 856.04-00 Тема Rents From Real Property Дата публикации 07/23/1999
Номер 199929009 UILC 1031.06-00 Тема Multi-Party Exchanges Дата публикации 07/23/1999
Номер 199929008 UILC 121.01-02 Тема Ownership Дата публикации 07/23/1999