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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編號 UILC 主題 發布日期
編號 199952040 UILC 468B.01-00 主題 In General 發布日期 12/31/1999
編號 199952040 UILC 671.00-00 主題 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 發布日期 12/31/1999
編號 199952039 UILC 2053.02-00 主題 Estimated Amounts 發布日期 12/31/1999
編號 199952038 UILC 805.02-00 主題 Increases Certain Reserves 發布日期 12/31/1999
編號 199952038 UILC 108.01-00 主題 Exclusion From Gross Income 發布日期 12/31/1999
編號 199952038 UILC 108.01-02 主題 Insolvent Taxpayer 發布日期 12/31/1999
編號 199952038 UILC 832.00-00 主題 Insurance Company Taxable Income 發布日期 12/31/1999
編號 199952037 UILC 170.14-00 主題 Qualified Conservation Contribution 發布日期 12/31/1999
編號 199952036 UILC 1362.04-00 主題 Inadvertent Terminations 發布日期 12/31/1999
編號 199952035 UILC 664.03-03 主題 Unitrust With Income Exception 發布日期 12/31/1999
編號 199952034 UILC 355.00-00 主題 Distribution of Stock and Securities of a Controlled Corporation 發布日期 12/31/1999
編號 199952034 UILC 368.04-00 主題 Assets for Control of Transferee (Type "D") 發布日期 12/31/1999
編號 199952033 UILC 355.00-00 主題 Distribution of Stock and Securities of a Controlled Corporation 發布日期 12/31/1999
編號 199952033 UILC 368.04-00 主題 Assets for Control of Transferee (Type "D") 發布日期 12/31/1999
編號 199952032 UILC 355.00-00 主題 Distribution of Stock and Securities of a Controlled Corporation 發布日期 12/31/1999
編號 199952032 UILC 368.04-00 主題 Assets for Control of Transferee (Type "D") 發布日期 12/31/1999
編號 199952031 UILC 877.01-00 主題 Principal Purpose--the Avoidance of Tax 發布日期 12/31/1999
編號 199952030 UILC 338.00-00 主題 Certain Stock Purchases Treated as Asset Acquisitions 發布日期 12/31/1999
編號 199952030 UILC 9100.06-00 主題 Section 338(g); Election Under Section 1.338-1T(c)(1) 發布日期 12/31/1999
編號 199952029 UILC 355.00-00 主題 Distribution of Stock and Securities of a Controlled Corporation 發布日期 12/31/1999
編號 199952029 UILC 355.01-00 主題 Spin-Off 發布日期 12/31/1999
編號 199952028 UILC 105.01-00 主題 Attributable to Employer Contributions 發布日期 12/31/1999
編號 199952028 UILC 106.00-00 主題 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 發布日期 12/31/1999
編號 199952028 UILC 3121.01-12 主題 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 發布日期 12/31/1999
編號 199952027 UILC 1502.20-00 主題 Loss Disallowance Rule 發布日期 12/31/1999