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 200005037 | UILC 501.00-00 | 主题 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 发布日期 02/04/2000 |
| 编号 200005037 | UILC 507.00-00 | 主题 Termination of Private Foundation Status | 发布日期 02/04/2000 |
| 编号 200005037 | UILC 509.00-00 | 主题 Private Foundation Defined | 发布日期 02/04/2000 |
| 编号 200005036 | UILC 507.00-00 | 主题 Termination of Private Foundation Status | 发布日期 02/04/2000 |
| 编号 200005035 | UILC 401.00-00 | 主题 Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 发布日期 02/04/2000 |
| 编号 200005034 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 02/04/2000 |
| 编号 200005033 | UILC 401.00-00 | 主题 Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 发布日期 02/04/2000 |
| 编号 200005032 | UILC 877.01-00 | 主题 Principal Purpose--the Avoidance of Tax | 发布日期 02/04/2000 |
| 编号 200005031 | UILC 451.13-01 | 主题 Services (Rev. Rul. 71-21) | 发布日期 02/04/2000 |
| 编号 200005030 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 02/04/2000 |
| 编号 200005030 | UILC 2652.01-02 | 主题 Special Election for QTIP | 发布日期 02/04/2000 |
| 编号 200005030 | UILC 2654.00-00 | 主题 Special Rules | 发布日期 02/04/2000 |
| 编号 200005029 | UILC 501.21-00 | 主题 Black Lung Trusts | 发布日期 02/04/2000 |
| 编号 200005029 | UILC 4951.05-00 | 主题 Definitions | 发布日期 02/04/2000 |
| 编号 200005029 | UILC 4952.05-00 | 主题 Definitions | 发布日期 02/04/2000 |
| 编号 200005029 | UILC 4953.02-00 | 主题 Excess Contribution | 发布日期 02/04/2000 |
| 编号 200005028 | UILC 4982.00-00 | 主题 Excise Tax on Undistributed Income of Regulated Investment Companies | 发布日期 02/04/2000 |
| 编号 200005027 | UILC 501.00-00 | 主题 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 发布日期 02/04/2000 |
| 编号 200005027 | UILC 509.00-00 | 主题 Private Foundation Defined | 发布日期 02/04/2000 |
| 编号 200005027 | UILC 4941.00-00 | 主题 Excise Taxes on Acts of Self-Dealing | 发布日期 02/04/2000 |
| 编号 200005027 | UILC 4946.00-00 | 主题 Definitions and Special Rules | 发布日期 02/04/2000 |
| 编号 200005026 | UILC 6103.04-00 | 主题 Disclosure to States for State Tax Administration | 发布日期 02/04/2000 |
| 编号 200005025 | UILC 9999.98-00 | 主题 Not Able to Identify Under Present List | 发布日期 02/04/2000 |
| 编号 200005024 | UILC 472.01-00 | 主题 Election | 发布日期 02/04/2000 |
| 编号 200005024 | UILC 9100.11-00 | 主题 Section 472; LIFO Election | 发布日期 02/04/2000 |
