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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
Номер 199902005 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 01/15/1999
Номер 199902004 UILC 368.06-00 Тема Change in Identity, etc. (Type "F") Дата публикации 01/15/1999
Номер 199902003 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 01/15/1999
Номер 199902002 UILC 83.01-00 Тема When Includible in Gross Income Дата публикации 01/15/1999
Номер 199902002 UILC 401.29-00 Тема Cash or Deferred Arrangements Дата публикации 01/15/1999
Номер 199902002 UILC 404.00-00 Тема Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) Дата публикации 01/15/1999
Номер 199902002 UILC 451.14-00 Тема Constructive Receipt Дата публикации 01/15/1999
Номер 199902002 UILC 671.02-00 Тема Persons Treated as Grantors Дата публикации 01/15/1999
Номер 199902002 UILC 677.00-00 Тема Income for Benefit of Grantor Дата публикации 01/15/1999
Номер 199902001 UILC 302.04-00 Тема Redemption from Noncorporate Shareholder in Partial Liquidation Дата публикации 01/15/1999
Номер 199901036 UILC 6225.01-00 Тема Restriction on Assessment and Collection Дата публикации 01/08/1999
Номер 199901036 UILC 6231.14-00 Тема Regulations with Respect to Certain Special Enforcement Areas Дата публикации 01/08/1999
Номер 199901035 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 01/08/1999
Номер 199901034 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 01/08/1999
Номер 199901033 UILC 414.08-00 Тема Church Plan Дата публикации 01/08/1999
Номер 199901032 UILC 29.00-00 Тема (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source Дата публикации 01/08/1999
Номер 199901031 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 01/08/1999
Номер 199901030 UILC 4945.00-00 Тема Excise Taxes on Taxable Expenditures Дата публикации 01/08/1999
Номер 199901029 UILC 408.03-00 Тема Rollover Contributions Дата публикации 01/08/1999
Номер 199901028 UILC 721.00-00 Тема Nonrecognition of Gain or Loss on Contributions Дата публикации 01/08/1999
Номер 199901027 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/08/1999
Номер 199901026 UILC 4251.00-00 Тема Communications Tax (Taxable v. Not Taxable) Дата публикации 01/08/1999
Номер 199901025 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 01/08/1999
Номер 199901024 UILC 305.01-00 Тема Stock Dividends Дата публикации 01/08/1999
Номер 199901024 UILC 306.01-00 Тема Section 306 Stock v. Not 306 Stock Дата публикации 01/08/1999