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 200011002 | UILC 216.01-00 | 主题 Status As Cooperative Housing Corporation | 发布日期 03/17/2000 |
| 编号 200011001 | UILC 351.02-00 | 主题 Series of Transactions | 发布日期 03/17/2000 |
| 编号 200011001 | UILC 357.01-00 | 主题 Tax Avoidance Purpose v. No Avoidance Purpose | 发布日期 03/17/2000 |
| 编号 200011001 | UILC 357.02-00 | 主题 Liabilities in Excess of Basis | 发布日期 03/17/2000 |
| 编号 200010061 | UILC 514.05-00 | 主题 Unrelated Debt-Financed Income and Deductions | 发布日期 03/10/2000 |
| 编号 200010060 | UILC 401.29-02 | 主题 Special Distribution Requirements | 发布日期 03/10/2000 |
| 编号 200010059 | UILC 414.08-00 | 主题 Church Plan | 发布日期 03/10/2000 |
| 编号 200010058 | UILC 401.29-00 | 主题 Cash or Deferred Arrangements | 发布日期 03/10/2000 |
| 编号 200010058 | UILC 402.00-00 | 主题 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 发布日期 03/10/2000 |
| 编号 200010057 | UILC 507.00-00 | 主题 Termination of Private Foundation Status | 发布日期 03/10/2000 |
| 编号 200010057 | UILC 4940.00-00 | 主题 Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 发布日期 03/10/2000 |
| 编号 200010057 | UILC 4941.00-00 | 主题 Excise Taxes on Acts of Self-Dealing | 发布日期 03/10/2000 |
| 编号 200010057 | UILC 4942.00-00 | 主题 Taxes on Failure to Distribute Income | 发布日期 03/10/2000 |
| 编号 200010057 | UILC 4945.00-00 | 主题 Excise Taxes on Taxable Expenditures | 发布日期 03/10/2000 |
| 编号 200010056 | UILC 4942.00-00 | 主题 Taxes on Failure to Distribute Income | 发布日期 03/10/2000 |
| 编号 200010055 | UILC 408.03-00 | 主题 Rollover Contributions | 发布日期 03/10/2000 |
| 编号 200010054 | UILC 408.00-00 | 主题 Individual Retirement Accounts | 发布日期 03/10/2000 |
| 编号 200010053 | UILC 412.06-00 | 主题 Minimum Funding Waiver | 发布日期 03/10/2000 |
| 编号 200010053 | UILC 4971.02-00 | 主题 Additional Tax | 发布日期 03/10/2000 |
| 编号 200010052 | UILC 4942.03-05 | 主题 Qualifying Distribution | 发布日期 03/10/2000 |
| 编号 200010052 | UILC 4945.00-00 | 主题 Excise Taxes on Taxable Expenditures | 发布日期 03/10/2000 |
| 编号 200010051 | UILC 1361.04-00 | 主题 Straight Debt Safe Harbor | 发布日期 03/10/2000 |
| 编号 200010050 | UILC 985.01-00 | 主题 Functional Currency of a QBU | 发布日期 03/10/2000 |
| 编号 200010049 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 03/10/2000 |
| 编号 200010048 | UILC 1256.00-00 | 主题 Section 1256 Contracts Marked to Market | 发布日期 03/10/2000 |
