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 199903005 UILC 42.10-00 Тема Recapture of Credit Дата публикации 01/22/1999
Номер 199903004 UILC 42.14-00 Тема Secretary's Authority to Provide Regulations Дата публикации 01/22/1999
Номер 199903003 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 01/22/1999
Номер 199903002 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 01/22/1999
Номер 199903001 UILC 2055.12-10 Тема Reformations of Nonqualifying Interests Дата публикации 01/22/1999
Номер 199903001 UILC 664.03-01 Тема Charitable Remainder Annuity Trust Дата публикации 01/22/1999
Номер 199902018 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 01/15/1999
Номер 199902017 UILC 414.09-00 Тема Certain Employee Contributions Дата публикации 01/15/1999
Номер 199902016 UILC 501.09-01 Тема Permissible Benefits Дата публикации 01/15/1999
Номер 199902015 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 01/15/1999
Номер 199902014 UILC 2056.07-00 Тема Qualified Terminable Interest Property Дата публикации 01/15/1999
Номер 199902013 UILC 1502.20-00 Тема Loss Disallowance Rule Дата публикации 01/15/1999
Номер 199902013 UILC 9100.21-00 Тема Section 6(c)(3) of PL 97-354; Qualified Oil Corporation Дата публикации 01/15/1999
Номер 199902012 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 01/15/1999
Номер 199902011 UILC 355.05-00 Тема Control Дата публикации 01/15/1999
Номер 199902010 UILC 468A.04-02 Тема Revised Schedules Дата публикации 01/15/1999
Номер 199902009 UILC 561.00-00 Тема Deduction v. Not a Deduction for Dividends Paid Дата публикации 01/15/1999
Номер 199902009 UILC 562.02-00 Тема Distributions in Liquidation Дата публикации 01/15/1999
Номер 199902009 UILC 852.01-00 Тема Investment Company Taxable Income Дата публикации 01/15/1999
Номер 199902008 UILC 704.01-02 Тема Economic Effect Дата публикации 01/15/1999
Номер 199902008 UILC 704.01-04 Тема Section 704(c) Considerations Дата публикации 01/15/1999
Номер 199902008 UILC 721.00-00 Тема Nonrecognition of Gain or Loss on Contributions Дата публикации 01/15/1999
Номер 199902008 UILC 851.00-00 Тема Definition of Regulated Investment Company Дата публикации 01/15/1999
Номер 199902008 UILC 7704.01-00 Тема Meaning of Дата публикации 01/15/1999
Номер 199902007 UILC 174.05-01 Тема From Current Deduction to Amortization Дата публикации 01/15/1999