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 199906007 UILC 355.01-01 Тема Split-Off Дата публикации 02/12/1999
Номер 199906006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 02/12/1999
Номер 199906006 UILC 2652.01-02 Тема Special Election for QTIP Дата публикации 02/12/1999
Номер 199906005 UILC 1361.00-00 Тема Definitions Дата публикации 02/12/1999
Номер 199906005 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 02/12/1999
Номер 199906004 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 02/12/1999
Номер 199906003 UILC 2041.08-00 Тема Partial Release of Powers Дата публикации 02/12/1999
Номер 199906003 UILC 2514.00-00 Тема Powers of Appointment (Transfer v. Not a Transfer) Дата публикации 02/12/1999
Номер 199906003 UILC 2601.03-01 Тема Irrevocable Trusts Дата публикации 02/12/1999
Номер 199906002 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 02/12/1999
Номер 199906001 UILC 3121.00-00 Тема Definitions Дата публикации 02/12/1999
Номер 199905040 UILC 6501.04-13 Тема Partnership and Individual Partner Returns Дата публикации 02/05/1999
Номер 199905040 UILC 6501.04-14 Тема S Corporation and Shareholder Returns Дата публикации 02/05/1999
Номер 199905040 UILC 6229.00-00 Тема Period of Limitations for Making Assessments Дата публикации 02/05/1999
Номер 199905039 UILC 4942.03-07 Тема Set-Asides Дата публикации 02/05/1999
Номер 199905038 UILC 511.00-00 Тема Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) Дата публикации 02/05/1999
Номер 199905038 UILC 512.01-00 Тема Exception, Additions, and Limitations on Unrelated Income Дата публикации 02/05/1999
Номер 199905038 UILC 4940.02-00 Тема Computation of Net Investment Income Дата публикации 02/05/1999
Номер 199905038 UILC 4941.04-00 Тема Definition of Self-Dealing Дата публикации 02/05/1999
Номер 199905038 UILC 4942.01-02 Тема Other Special Cases of Non-Application Дата публикации 02/05/1999
Номер 199905037 UILC 402.08-00 Тема Rollover Contributions Дата публикации 02/05/1999
Номер 199905036 UILC 414.15-00 Тема Controlled Groups, Affiliated Service Groups, Employee Leasing, Other Arrangements Дата публикации 02/05/1999
Номер 199905035 UILC 414.15-00 Тема Controlled Groups, Affiliated Service Groups, Employee Leasing, Other Arrangements Дата публикации 02/05/1999
Номер 199905034 UILC 401.00-00 Тема Qualified Pension, Profit-Sharing, and Stock Bonus Plan Дата публикации 02/05/1999
Номер 199905033 UILC 163.00-00 Тема Interest Дата публикации 02/05/1999