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 200005003 | UILC 30.04-00 | 主题 Definitions | 发布日期 02/04/2000 |
| 编号 200005002 | UILC 6404.04-01 | 主题 Service Error or Delay | 发布日期 02/04/2000 |
| 编号 200005001 | UILC 4980.00-00 | 主题 Tax on Reversion of Qualified Plan Assets to Employer | 发布日期 02/04/2000 |
| 编号 200004043 | UILC 861.09-00 | 主题 Allocation and Apportionment of Interest Expense (In General) | 发布日期 01/28/2000 |
| 编号 200004042 | UILC 401.28-00 | 主题 Union-negotiated Multiemployer Pension Plans | 发布日期 01/28/2000 |
| 编号 200004042 | UILC 415.01-00 | 主题 Limitation for Defined Benefit Plans | 发布日期 01/28/2000 |
| 编号 200004041 | UILC 511.00-00 | 主题 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 发布日期 01/28/2000 |
| 编号 200004040 | UILC 468A.00-00 | 主题 Special Rules for Decommissioning Cost | 发布日期 01/28/2000 |
| 编号 200004040 | UILC 1012.06-00 | 主题 Liabilities Assumed as Purchase Price | 发布日期 01/28/2000 |
| 编号 200004040 | UILC 1060.00-00 | 主题 Special Allocation Rules for Certain Asset Acquisitions | 发布日期 01/28/2000 |
| 编号 200004039 | UILC 42.14-01 | 主题 Correction of Administrative Errors and Omissions | 发布日期 01/28/2000 |
| 编号 200004038 | UILC 162.24-01 | 主题 Before January 1, 1994 | 发布日期 01/28/2000 |
| 编号 200004038 | UILC 46.01-00 | 主题 Amount of Investment Credit | 发布日期 01/28/2000 |
| 编号 200004037 | UILC 2702.02-02 | 主题 Personal Residence in Trust | 发布日期 01/28/2000 |
| 编号 200004036 | UILC 707.01-00 | 主题 Not in Capacity as Partner | 发布日期 01/28/2000 |
| 编号 200004035 | UILC 355.01-01 | 主题 Split-Off | 发布日期 01/28/2000 |
| 编号 200004035 | UILC 355.04-00 | 主题 Business Purpose | 发布日期 01/28/2000 |
| 编号 200004034 | UILC 9999.98-00 | 主题 Not Able to Identify Under Present List | 发布日期 01/28/2000 |
| 编号 200004033 | UILC 6651.04-00 | 主题 Increase in Penalty for Failure to Pay Tax | 发布日期 01/28/2000 |
| 编号 200004033 | UILC 6651.11-00 | 主题 Husband and Wife | 发布日期 01/28/2000 |
| 编号 200004033 | UILC 6651.20-00 | 主题 Return Prepared by Service | 发布日期 01/28/2000 |
| 编号 200004032 | UILC 1374.00-00 | 主题 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 发布日期 01/28/2000 |
| 编号 200004031 | UILC 1361.05-00 | 主题 Qualified Subchapter S Subsidiary | 发布日期 01/28/2000 |
| 编号 200004031 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 01/28/2000 |
| 编号 200004030 | UILC 9114.03-48 | 主题 Slovak Republic | 发布日期 01/28/2000 |
