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 199907006 UILC 336.00-00 Тема Gain or Loss Recognized on Property Distributed in Complete Liquidation Дата публикации 02/19/1999
Номер 199907006 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 02/19/1999
Номер 199907005 UILC 338.00-00 Тема Certain Stock Purchases Treated as Asset Acquisitions Дата публикации 02/19/1999
Номер 199907005 UILC 9100.07-00 Тема Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Дата публикации 02/19/1999
Номер 199907004 UILC 163.07-00 Тема Original Issue Discount Дата публикации 02/19/1999
Номер 199907004 UILC 1012.00-00 Тема Basis of Property--Costs Дата публикации 02/19/1999
Номер 199907004 UILC 1272.00-00 Тема Current Inclusion in Income of Original Issue Discount Дата публикации 02/19/1999
Номер 199907004 UILC 1274.00-00 Тема Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property Дата публикации 02/19/1999
Номер 199907004 UILC 6662.00-00 Тема Accuracy-related penalty Дата публикации 02/19/1999
Номер 199907003 UILC 61.05-03 Тема Compensation Дата публикации 02/19/1999
Номер 199907003 UILC 83.03-02 Тема Transferability of Property Дата публикации 02/19/1999
Номер 199907003 UILC 451.01-00 Тема Annual Theory Дата публикации 02/19/1999
Номер 199907003 UILC 641.00-00 Тема Imposition of Tax Дата публикации 02/19/1999
Номер 199907003 UILC 643.03-00 Тема Beneficiary Defined Дата публикации 02/19/1999
Номер 199907003 UILC 662.01-00 Тема Character of Amounts Дата публикации 02/19/1999
Номер 199907002 UILC 163.00-00 Тема Interest Дата публикации 02/19/1999
Номер 199907001 UILC 368.03-00 Тема Stock for Property (Type "C") Дата публикации 02/19/1999
Номер 199906057 UILC 4401.00-00 Тема Wagering Tax (Taxable v. Not Taxable) Дата публикации 02/12/1999
Номер 199906056 UILC 4945.00-00 Тема Excise Taxes on Taxable Expenditures Дата публикации 02/12/1999
Номер 199906055 UILC 507.00-00 Тема Termination of Private Foundation Status Дата публикации 02/12/1999
Номер 199906054 UILC 501.03-10 Тема Homes for Aged and Related Organizations (See Also 0501.04-02) Дата публикации 02/12/1999
Номер 199906054 UILC 501.03-11 Тема Hospitals and Health Clinics (See Also 0501.06-03) Дата публикации 02/12/1999
Номер 199906054 UILC 509.02-00 Тема Exceptions to Private Foundation Status Дата публикации 02/12/1999
Номер 199906054 UILC 509.02-01 Тема Publicly Supported Organizations Дата публикации 02/12/1999
Номер 199906054 UILC 509.02-02 Тема Supporting Organizations Дата публикации 02/12/1999