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 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
Номер 199903016 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 01/22/1999
Номер 199903015 UILC 2055.00-00 Тема Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) Дата публикации 01/22/1999
Номер 199903014 UILC 355.01-01 Тема Split-Off Дата публикации 01/22/1999
Номер 199903014 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 01/22/1999
Номер 199903013 UILC 351.00-00 Тема Transfer to Corporation Controlled by Transferor Дата публикации 01/22/1999
Номер 199903013 UILC 751.00-00 Тема Unrealized Receivables and Inventory Items Дата публикации 01/22/1999
Номер 199903012 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 01/22/1999
Номер 199903011 UILC 9100.22-00 Тема Other Дата публикации 01/22/1999
Номер 199903011 UILC 1503.03-00 Тема Dual Resident Corporations (Repealed in 1976) Дата публикации 01/22/1999
Номер 199903010 UILC 29.00-00 Тема (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source Дата публикации 01/22/1999
Номер 199903009 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 01/22/1999
Номер 199903008 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 01/22/1999
Номер 199903007 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 01/22/1999
Номер 199903006 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 01/22/1999
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