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 199908027 UILC 9100.22-00 Тема Other Дата публикации 02/26/1999
Номер 199908027 UILC 877.00-00 Тема Expatriation to Avoid Tax Дата публикации 02/26/1999
Номер 199908026 UILC 351.00-00 Тема Transfer to Corporation Controlled by Transferor Дата публикации 02/26/1999
Номер 199908025 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 02/26/1999
Номер 199908024 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 02/26/1999
Номер 199908024 UILC 2652.01-00 Тема Transferor Defined Дата публикации 02/26/1999
Номер 199908024 UILC 2632.03-00 Тема Allocation of Unused GST Exemption Дата публикации 02/26/1999
Номер 199908023 UILC 856.04-00 Тема Rents From Real Property Дата публикации 02/26/1999
Номер 199908022 UILC 2036.00-00 Тема Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) Дата публикации 02/26/1999
Номер 199908022 UILC 2038.00-00 Тема Revocable Transfers (Included v. Not Included in Gross Estate) Дата публикации 02/26/1999
Номер 199908022 UILC 2702.01-00 Тема Valuation of Retained Interests Дата публикации 02/26/1999
Номер 199908022 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 02/26/1999
Номер 199908021 UILC 166.00-00 Тема Bad Debts Дата публикации 02/26/1999
Номер 199908021 UILC 585.00-00 Тема Reserves for Losses on Loans of Banks Дата публикации 02/26/1999
Номер 199908021 UILC 9100.10-01 Тема Accounting Methods Дата публикации 02/26/1999
Номер 199908020 UILC 2601.04-01 Тема Wills or Revocable Trusts Executed Before October 22, 1986 Дата публикации 02/26/1999
Номер 199908019 UILC 2601.04-01 Тема Wills or Revocable Trusts Executed Before October 22, 1986 Дата публикации 02/26/1999
Номер 199908018 UILC 104.00-00 Тема Compensation for Injuries and Sickness (Excluded v. Not Excluded) Дата публикации 02/26/1999
Номер 199908017 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 02/26/1999
Номер 199908017 UILC 2652.01-02 Тема Special Election for QTIP Дата публикации 02/26/1999
Номер 199908017 UILC 2654.00-00 Тема Special Rules Дата публикации 02/26/1999
Номер 199908016 UILC 72.00-00 Тема Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) Дата публикации 02/26/1999
Номер 199908016 UILC 264.00-00 Тема Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) Дата публикации 02/26/1999
Номер 199908016 UILC 7702.00-00 Тема Life Insurance Contract Defined Дата публикации 02/26/1999
Номер 199908016 UILC 7702.20-00 Тема Correction of Errors Дата публикации 02/26/1999