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 200134007 | UILC 861.09-00 | 主题 Allocation and Apportionment of Interest Expense (In General) | 发布日期 08/24/2001 |
| 编号 200134007 | UILC 904.01-00 | 主题 Taxable Income | 发布日期 08/24/2001 |
| 编号 200134007 | UILC 9114.03-06 | 主题 Canada | 发布日期 08/24/2001 |
| 编号 200134006 | UILC 42.08-07 | 主题 Special Rules | 发布日期 08/24/2001 |
| 编号 200134005 | UILC 166.03-00 | 主题 Partially Worthless Debt | 发布日期 08/24/2001 |
| 编号 200134004 | UILC 956.07-00 | 主题 Earnings Invested in Excess Passive Assets | 发布日期 08/24/2001 |
| 编号 200134004 | UILC 385.00-00 | 主题 Treatment of Certain Interests in Corporations as Stock or Indebtedness | 发布日期 08/24/2001 |
| 编号 200134003 | UILC 6229.00-00 | 主题 Period of Limitations for Making Assessments | 发布日期 08/24/2001 |
| 编号 200134003 | UILC 6653.04-00 | 主题 Penalty for Negligent Understatement (Negligence v. No Negligence) | 发布日期 08/24/2001 |
| 编号 200134003 | UILC 6659.01-00 | 主题 Application of Penalty | 发布日期 08/24/2001 |
| 编号 200134002 | UILC 9214.00-00 | 主题 Leasing Shelter | 发布日期 08/24/2001 |
| 编号 200134001 | UILC 6205.00-00 | 主题 Special Rules Applicable to Certain Employment Taxes | 发布日期 08/24/2001 |
| 编号 200133051 | UILC 401.28-00 | 主题 Union-negotiated Multiemployer Pension Plans | 发布日期 08/17/2001 |
| 编号 200133051 | UILC 415.01-00 | 主题 Limitation for Defined Benefit Plans | 发布日期 08/17/2001 |
| 编号 200133050 | UILC 404.00-00 | 主题 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) | 发布日期 08/17/2001 |
| 编号 200133049 | UILC 404.00-00 | 主题 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) | 发布日期 08/17/2001 |
| 编号 200133048 | UILC 4940.02-00 | 主题 Computation of Net Investment Income | 发布日期 08/17/2001 |
| 编号 200133048 | UILC 4941.04-00 | 主题 Definition of Self-Dealing | 发布日期 08/17/2001 |
| 编号 200133048 | UILC 4942.03-01 | 主题 Undistributed Income | 发布日期 08/17/2001 |
| 编号 200133048 | UILC 4945.04-06 | 主题 Expenditure Responsibility | 发布日期 08/17/2001 |
| 编号 200133048 | UILC 4946.02-00 | 主题 Foundation Manager | 发布日期 08/17/2001 |
| 编号 200133048 | UILC 6043.01-00 | 主题 Exempt Organizations | 发布日期 08/17/2001 |
| 编号 200133047 | UILC 419.14-00 | 主题 Ten or More Employer Plan Exception | 发布日期 08/17/2001 |
| 编号 200133046 | UILC 877.00-00 | 主题 Expatriation to Avoid Tax | 发布日期 08/17/2001 |
| 编号 200133045 | UILC 6402.00-00 | 主题 Authority to Make Credits or Refunds | 发布日期 08/17/2001 |
