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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 编号 200138018 | UILC 2036.02-00 | 主题 Retention of Right to Designate Who Shall Enjoy Property or Income | 发布日期 09/21/2001 |
| 编号 200138017 | UILC 1361.00-00 | 主题 Definitions | 发布日期 09/21/2001 |
| 编号 200138017 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 09/21/2001 |
| 编号 200138016 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 09/21/2001 |
| 编号 200138015 | UILC 355.00-00 | 主题 Distribution of Stock and Securities of a Controlled Corporation | 发布日期 09/21/2001 |
| 编号 200138014 | UILC 831.03-00 | 主题 Whether Company Qualifies as Insurance Company | 发布日期 09/21/2001 |
| 编号 200138013 | UILC 338.01-02 | 主题 Time in which Election must be made | 发布日期 09/21/2001 |
| 编号 200138013 | UILC 9100.06-00 | 主题 Section 338(g); Election Under Section 1.338-1T(c)(1) | 发布日期 09/21/2001 |
| 编号 200138012 | UILC 861.09-06 | 主题 Asset Method of Apportionment | 发布日期 09/21/2001 |
| 编号 200138011 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 09/21/2001 |
| 编号 200138010 | UILC 831.03-00 | 主题 Whether Company Qualifies as Insurance Company | 发布日期 09/21/2001 |
| 编号 200138010 | UILC 832.00-00 | 主题 Insurance Company Taxable Income | 发布日期 09/21/2001 |
| 编号 200138009 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 09/21/2001 |
| 编号 200138008 | UILC 104.02-00 | 主题 Workmen's Compensation | 发布日期 09/21/2001 |
| 编号 200138007 | UILC 61.40-00 | 主题 Governmental Benefits and Subsidies | 发布日期 09/21/2001 |
| 编号 200138006 | UILC 468B.00-00 | 主题 Special Rules For Designated Settlement Funds | 发布日期 09/21/2001 |
| 编号 200138005 | UILC 337.16-00 | 主题 Loss Disallowance | 发布日期 09/21/2001 |
| 编号 200138004 | UILC 355.01-01 | 主题 Split-Off | 发布日期 09/21/2001 |
| 编号 200138004 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 09/21/2001 |
| 编号 200138001 | UILC 6342.01-00 | 主题 Surplus Proceeds | 发布日期 09/21/2001 |
| 编号 200138001 | UILC 6343.00-00 | 主题 Authority to Release Levy | 发布日期 09/21/2001 |
| 编号 200138001 | UILC 6402.00-00 | 主题 Authority to Make Credits or Refunds | 发布日期 09/21/2001 |
| 编号 200138001 | UILC 6402.01-00 | 主题 Credit of Overpayment Against Any Tax Liability | 发布日期 09/21/2001 |
| 编号 200138001 | UILC 6511.00-00 | 主题 Limitations on Credit or Refund (Barred v. Not Barred) | 发布日期 09/21/2001 |
| 编号 200137059 | UILC 704.00-00 | 主题 Partner's Distributive Share | 发布日期 09/14/2001 |
