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 199910058 UILC 414.15-00 Тема Controlled Groups, Affiliated Service Groups, Employee Leasing, Other Arrangements Дата публикации 03/12/1999
Номер 199910057 UILC 404.15-00 Тема Amount of Deduction Дата публикации 03/12/1999
Номер 199910056 UILC 751.00-00 Тема Unrealized Receivables and Inventory Items Дата публикации 03/12/1999
Номер 199910055 UILC 107.00-00 Тема Rental Value of Parsonage (Excluded v. Not Excluded) Дата публикации 03/12/1999
Номер 199910054 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 03/12/1999
Номер 199910053 UILC 513.00-00 Тема Unrelated v. Not Unrelated Trade or Business Дата публикации 03/12/1999
Номер 199910053 UILC 513.04-00 Тема Sales and Service to Public Дата публикации 03/12/1999
Номер 199910052 UILC 104.02-00 Тема Workmen's Compensation Дата публикации 03/12/1999
Номер 199910052 UILC 3121.01-12 Тема Payment Under Employers' Plans for Retirement, Disability, Death, etc. Дата публикации 03/12/1999
Номер 199910052 UILC 3402.00-00 Тема Income Tax Collected at Source Дата публикации 03/12/1999
Номер 199910051 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 03/12/1999
Номер 199910050 UILC 117.05-00 Тема Limitation Дата публикации 03/12/1999
Номер 199910049 UILC 117.05-00 Тема Limitation Дата публикации 03/12/1999
Номер 199910048 UILC 117.05-00 Тема Limitation Дата публикации 03/12/1999
Номер 199910047 UILC 117.05-00 Тема Limitation Дата публикации 03/12/1999
Номер 199910046 UILC 163.01-00 Тема Installment Purchases Дата публикации 03/12/1999
Номер 199910046 UILC 385.01-00 Тема Debt v. Equity Дата публикации 03/12/1999
Номер 199910046 UILC 385.01-01 Тема Issuer's Classification Дата публикации 03/12/1999
Номер 199910046 UILC 385.02-00 Тема Factors Дата публикации 03/12/1999
Номер 199910046 UILC 385.03-00 Тема New Financial Products Дата публикации 03/12/1999
Номер 199910045 UILC 56.15-00 Тема Adjusted Earnings and Profits Дата публикации 03/12/1999
Номер 199910044 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 03/12/1999
Номер 199910043 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 03/12/1999
Номер 199910042 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 03/12/1999
Номер 199910041 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 03/12/1999