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 199904012 UILC 1001.05-00 Тема Fair Market Value of Property Дата публикации 01/29/1999
Номер 199904012 UILC 367.01-00 Тема Transfer to Foreign Corporations Subject to Section 367(a) Дата публикации 01/29/1999
Номер 199904011 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 01/29/1999
Номер 199904010 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 01/29/1999
Номер 199904010 UILC 355.01-00 Тема Spin-Off Дата публикации 01/29/1999
Номер 199904009 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/29/1999
Номер 199904009 UILC 468B.06-00 Тема Other Funds Дата публикации 01/29/1999
Номер 199904008 UILC 1362.01-02 Тема Election After Termination Дата публикации 01/29/1999
Номер 199904007 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 01/29/1999
Номер 199904006 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 01/29/1999
Номер 199904005 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 01/29/1999
Номер 199904004 UILC 149.02-00 Тема Federally Guaranteed Bond Not Exempt Дата публикации 01/29/1999
Номер 199904004 UILC 149.02-01 Тема Exceptions Дата публикации 01/29/1999
Номер 199904003 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 01/29/1999
Номер 199904002 UILC 468A.04-02 Тема Revised Schedules Дата публикации 01/29/1999
Номер 199904001 UILC 2041.08-00 Тема Partial Release of Powers Дата публикации 01/29/1999
Номер 199904001 UILC 2514.00-00 Тема Powers of Appointment (Transfer v. Not a Transfer) Дата публикации 01/29/1999
Номер 199904001 UILC 2601.03-01 Тема Irrevocable Trusts Дата публикации 01/29/1999
Номер 199903052 UILC 414.07-00 Тема Governmental Plan Дата публикации 01/22/1999
Номер 199903051 UILC 401.06-00 Тема Required Distributions Дата публикации 01/22/1999
Номер 199903050 UILC 401.00-00 Тема Qualified Pension, Profit-Sharing, and Stock Bonus Plan Дата публикации 01/22/1999
Номер 199903049 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 01/22/1999
Номер 199903048 UILC 367.03-00 Тема Treatment of Transfers of Stock or Securities to Foreign Corporations Дата публикации 01/22/1999
Номер 199903047 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 01/22/1999
Номер 199903046 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 01/22/1999