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 199926048 UILC 4941.04-00 Тема Definition of Self-Dealing Дата публикации 07/02/1999
Номер 199926048 UILC 4945.04-00 Тема Definition of Taxable Expenditure Дата публикации 07/02/1999
Номер 199926047 UILC 414.09-00 Тема Certain Employee Contributions Дата публикации 07/02/1999
Номер 199926046 UILC 414.08-00 Тема Church Plan Дата публикации 07/02/1999
Номер 199926045 UILC 1031.00-00 Тема Exchange of Property Held for Productive Use or Investment Дата публикации 07/02/1999
Номер 199926044 UILC 368.05-00 Тема Recapitalization (Type "E") Дата публикации 07/02/1999
Номер 199926043 UILC 42.14-01 Тема Correction of Administrative Errors and Omissions Дата публикации 07/02/1999
Номер 199926042 UILC 174.05-02 Тема From Amortization to Current Deduction Дата публикации 07/02/1999
Номер 199926041 UILC 2056.00-00 Тема Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) Дата публикации 07/02/1999
Номер 199926040 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 07/02/1999
Номер 199926039 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 07/02/1999
Номер 199926038 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 07/02/1999
Номер 199926037 UILC 355.01-01 Тема Split-Off Дата публикации 07/02/1999
Номер 199926037 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 07/02/1999
Номер 199926036 UILC 355.01-00 Тема Spin-Off Дата публикации 07/02/1999
Номер 199926036 UILC 355.04-00 Тема Business Purpose Дата публикации 07/02/1999
Номер 199926035 UILC 38.04-00 Тема Limitation Based on Amount of Tax Дата публикации 07/02/1999
Номер 199926034 UILC 3121.01-19 Тема When Paid and Received Дата публикации 07/02/1999
Номер 199926034 UILC 3121.01-21 Тема Supplemental Wages Paid by Third Party Дата публикации 07/02/1999
Номер 199926033 UILC 831.00-00 Тема Tax On Insurance Companies Other Than Life Insurance Companies Дата публикации 07/02/1999
Номер 199926032 UILC 704.01-04 Тема Section 704(c) Considerations Дата публикации 07/02/1999
Номер 199926032 UILC 721.00-00 Тема Nonrecognition of Gain or Loss on Contributions Дата публикации 07/02/1999
Номер 199926032 UILC 731.00-00 Тема Extent of Recognition of Gain or Loss on Distribution Дата публикации 07/02/1999
Номер 199926031 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 07/02/1999
Номер 199926030 UILC 162.36-00 Тема Million Dollar Cap - Executive Employee Compensation Дата публикации 07/02/1999