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 199901021 UILC 2033.00-00 Тема Property in Which Decedent Had an Interest Дата публикации 01/08/1999
Номер 199901021 UILC 2036.00-00 Тема Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) Дата публикации 01/08/1999
Номер 199901021 UILC 2037.00-00 Тема Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) Дата публикации 01/08/1999
Номер 199901021 UILC 2038.00-00 Тема Revocable Transfers (Included v. Not Included in Gross Estate) Дата публикации 01/08/1999
Номер 199901021 UILC 2041.00-00 Тема Powers of Appointment (Included v. Not Included in Gross Estate) Дата публикации 01/08/1999
Номер 199901021 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 01/08/1999
Номер 199901020 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/08/1999
Номер 199901019 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 01/08/1999
Номер 199901018 UILC 468B.06-00 Тема Other Funds Дата публикации 01/08/1999
Номер 199901017 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 01/08/1999
Номер 199901016 UILC 468A.04-02 Тема Revised Schedules Дата публикации 01/08/1999
Номер 199901015 UILC 468A.04-02 Тема Revised Schedules Дата публикации 01/08/1999
Номер 199901014 UILC 457.01-00 Тема Year of Inclusion in Gross Income Дата публикации 01/08/1999
Номер 199901014 UILC 457.07-01 Тема Separation from Service Дата публикации 01/08/1999
Номер 199901013 UILC 83.01-00 Тема When Includible in Gross Income Дата публикации 01/08/1999
Номер 199901013 UILC 402.02-00 Тема Non-Exempt Trust Дата публикации 01/08/1999
Номер 199901013 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 01/08/1999
Номер 199901013 UILC 451.14-00 Тема Constructive Receipt Дата публикации 01/08/1999
Номер 199901013 UILC 671.02-00 Тема Persons Treated as Grantors Дата публикации 01/08/1999
Номер 199901013 UILC 677.00-00 Тема Income for Benefit of Grantor Дата публикации 01/08/1999
Номер 199901012 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 01/08/1999
Номер 199901011 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 01/08/1999
Номер 199901010 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 01/08/1999
Номер 199901009 UILC 83.01-00 Тема When Includible in Gross Income Дата публикации 01/08/1999
Номер 199901009 UILC 402.02-00 Тема Non-Exempt Trust Дата публикации 01/08/1999