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 199906021 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 02/12/1999
Номер 199906021 UILC 61.03-00 Тема Loan or Mortgage v. Sale Дата публикации 02/12/1999
Номер 199906021 UILC 61.43-00 Тема Form v. Substance Дата публикации 02/12/1999
Номер 199906021 UILC 451.01-00 Тема Annual Theory Дата публикации 02/12/1999
Номер 199906020 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 02/12/1999
Номер 199906019 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 02/12/1999
Номер 199906018 UILC 4982.00-00 Тема Excise Tax on Undistributed Income of Regulated Investment Companies Дата публикации 02/12/1999
Номер 199906017 UILC 336.00-00 Тема Gain or Loss Recognized on Property Distributed in Complete Liquidation Дата публикации 02/12/1999
Номер 199906017 UILC 337.00-00 Тема Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) Дата публикации 02/12/1999
Номер 199906016 UILC 953.00-00 Тема Insurance Income Дата публикации 02/12/1999
Номер 199906016 UILC 1503.03-00 Тема Dual Resident Corporations (Repealed in 1976) Дата публикации 02/12/1999
Номер 199906015 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 02/12/1999
Номер 199906015 UILC 671.00-00 Тема Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners Дата публикации 02/12/1999
Номер 199906014 UILC 2702.02-02 Тема Personal Residence in Trust Дата публикации 02/12/1999
Номер 199906013 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 02/12/1999
Номер 199906012 UILC 721.00-00 Тема Nonrecognition of Gain or Loss on Contributions Дата публикации 02/12/1999
Номер 199906011 UILC 2055.12-05 Тема Unitrusts Дата публикации 02/12/1999
Номер 199906011 UILC 2055.12-10 Тема Reformations of Nonqualifying Interests Дата публикации 02/12/1999
Номер 199906010 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 02/12/1999
Номер 199906010 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 02/12/1999
Номер 199906009 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 02/12/1999
Номер 199906008 UILC 83.13-00 Тема Rabbi Trusts Дата публикации 02/12/1999
Номер 199906008 UILC 404.10-00 Тема Deferred Compensation Дата публикации 02/12/1999
Номер 199906008 UILC 451.13-00 Тема Prepaid and Advance Income Дата публикации 02/12/1999
Номер 199906008 UILC 671.00-00 Тема Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners Дата публикации 02/12/1999