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 199903032 UILC 3121.16-00 Тема Treatment of Certain Deferred Compensation and Salary Reduction Arrangements Дата публикации 01/22/1999
Номер 199903032 UILC 3401.01-00 Тема Wages Subject to Withholding Дата публикации 01/22/1999
Номер 199903031 UILC 2056.07-03 Тема Qualifying Interest Дата публикации 01/22/1999
Номер 199903030 UILC 162.26-00 Тема Capital v. Expense Дата публикации 01/22/1999
Номер 199903029 UILC 51.07.00-00 Тема LIENS: Filing Дата публикации 01/22/1999
Номер 199903029 UILC 51.07.09-00 Тема LIENS: Filing: State law, effect of Дата публикации 01/22/1999
Номер 199903028 UILC 4371.00-00 Тема Foreign Insurers Policies Tax (Taxable v. Not Taxable) Дата публикации 01/22/1999
Номер 199903027 UILC 856.04-00 Тема Rents From Real Property Дата публикации 01/22/1999
Номер 199903026 UILC 101.00-00 Тема Certain Death Benefits (Excluded v. Not Excluded From Gross Income) Дата публикации 01/22/1999
Номер 199903026 UILC 7702.00-00 Тема Life Insurance Contract Defined Дата публикации 01/22/1999
Номер 199903025 UILC 2511.06-01 Тема Limited By Ascertainable Standard Дата публикации 01/22/1999
Номер 199903025 UILC 2036.02-02 Тема Power in Decedent as Trustee Дата публикации 01/22/1999
Номер 199903025 UILC 2036.08-03 Тема Stock Transferred--Rights Retained Дата публикации 01/22/1999
Номер 199903024 UILC 831.03-00 Тема Whether Company Qualifies as Insurance Company Дата публикации 01/22/1999
Номер 199903024 UILC 832.00-00 Тема Insurance Company Taxable Income Дата публикации 01/22/1999
Номер 199903023 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 01/22/1999
Номер 199903022 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 01/22/1999
Номер 199903021 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 01/22/1999
Номер 199903020 UILC 101.01-02 Тема Transfer for Consideration Дата публикации 01/22/1999
Номер 199903019 UILC 2518.00-00 Тема Disclaimers Дата публикации 01/22/1999
Номер 199903019 UILC 2055.00-00 Тема Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) Дата публикации 01/22/1999
Номер 199903018 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 01/22/1999
Номер 199903017 UILC 465.00-00 Тема Deductions Limited to Amount at Risk Дата публикации 01/22/1999
Номер 199903017 UILC 752.00-00 Тема Treatment of Certain Liabilities Дата публикации 01/22/1999
Номер 199903017 UILC 752.07-00 Тема Sharing Non-recourse Liabilities Дата публикации 01/22/1999