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 199907027 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 02/19/1999
Номер 199907026 UILC 460.00-00 Тема Special Rules for Long-Term Contracts Дата публикации 02/19/1999
Номер 199907025 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 02/19/1999
Номер 199907024 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 02/19/1999
Номер 199907023 UILC 355.01-01 Тема Split-Off Дата публикации 02/19/1999
Номер 199907023 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 02/19/1999
Номер 199907023 UILC 1361.01-05 Тема Ineligible Corporation Дата публикации 02/19/1999
Номер 199907022 UILC 954.02-02 Тема Exclusion of Certain Dividends, Interest, Rents and Royalties from RelatedPersons Дата публикации 02/19/1999
Номер 199907021 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 02/19/1999
Номер 199907020 UILC 4081.00-00 Тема Gasoline and Diesel Fuels Дата публикации 02/19/1999
Номер 199907019 UILC 50.20.00-00 Тема LEVY: Levy procedure Дата публикации 02/19/1999
Номер 199907018 UILC 6103.00-00 Тема Confidentiality and Disclosure of Returns and Return Information Дата публикации 02/19/1999
Номер 199907017 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 02/19/1999
Номер 199907016 UILC 953.00-00 Тема Insurance Income Дата публикации 02/19/1999
Номер 199907016 UILC 1503.03-00 Тема Dual Resident Corporations (Repealed in 1976) Дата публикации 02/19/1999
Номер 199907015 UILC 2651.01-00 Тема Lineal Descendants Дата публикации 02/19/1999
Номер 199907014 UILC 1502.20-00 Тема Loss Disallowance Rule Дата публикации 02/19/1999
Номер 199907014 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 02/19/1999
Номер 199907013 UILC 664.03-03 Тема Unitrust With Income Exception Дата публикации 02/19/1999
Номер 199907012 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 02/19/1999
Номер 199907011 UILC 469.03-03 Тема Definition of Activity Дата публикации 02/19/1999
Номер 199907011 UILC 469.10-00 Тема Other Definitions and Rules Дата публикации 02/19/1999
Номер 199907010 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 02/19/1999
Номер 199907009 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 02/19/1999
Номер 199907008 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 02/19/1999