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 199910040 UILC 1502.76-00 主題 Taxable Year of Members of Group 發布日期 03/12/1999
編號 199910039 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 03/12/1999
編號 199910038 UILC 368.01-00 主題 Statutory Merger or Consolidation (Type "A") 發布日期 03/12/1999
編號 199910037 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 03/12/1999
編號 199910036 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 03/12/1999
編號 199910035 UILC 1361.01-00 主題 Small Business Corporation v. Not a Small Business Corporation 發布日期 03/12/1999
編號 199910035 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 03/12/1999
編號 199910034 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 03/12/1999
編號 199910033 UILC 751.00-00 主題 Unrealized Receivables and Inventory Items 發布日期 03/12/1999
編號 199910032 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 03/12/1999
編號 199910031 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 03/12/1999
編號 199910030 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 03/12/1999
編號 199910029 UILC 751.00-00 主題 Unrealized Receivables and Inventory Items 發布日期 03/12/1999
編號 199910028 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 03/12/1999
編號 199910027 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 03/12/1999
編號 199910026 UILC 368.04-00 主題 Assets for Control of Transferee (Type "D") 發布日期 03/12/1999
編號 199910026 UILC 355.00-00 主題 Distribution of Stock and Securities of a Controlled Corporation 發布日期 03/12/1999
編號 199910025 UILC 355.00-00 主題 Distribution of Stock and Securities of a Controlled Corporation 發布日期 03/12/1999
編號 199910025 UILC 368.04-00 主題 Assets for Control of Transferee (Type "D") 發布日期 03/12/1999
編號 199910024 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 03/12/1999
編號 199910023 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 03/12/1999
編號 199910022 UILC 1362.04-00 主題 Inadvertent Terminations 發布日期 03/12/1999
編號 199910021 UILC 355.00-00 主題 Distribution of Stock and Securities of a Controlled Corporation 發布日期 03/12/1999
編號 199910020 UILC 368.06-00 主題 Change in Identity, etc. (Type "F") 發布日期 03/12/1999
編號 199910020 UILC 351.00-00 主題 Transfer to Corporation Controlled by Transferor 發布日期 03/12/1999