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 200001012 | UILC 2518.01-01 | 主题 Time Limit | 发布日期 01/07/2000 |
| 编号 200001012 | UILC 2601.00-00 | 主题 Tax On Generation Skipping Transfers | 发布日期 01/07/2000 |
| 编号 200001011 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 01/07/2000 |
| 编号 200001011 | UILC 356.00-00 | 主题 Receipt of Additional Consideration--Boot (Gain Recognized v. Not Recognized) | 发布日期 01/07/2000 |
| 编号 200001011 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 01/07/2000 |
| 编号 200001010 | UILC 2055.00-00 | 主题 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 发布日期 01/07/2000 |
| 编号 200001009 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 01/07/2000 |
| 编号 200001008 | UILC 475.01-00 | 主题 Treatment of Securities Marked to Market | 发布日期 01/07/2000 |
| 编号 200001007 | UILC 367.40-02 | 主题 Liquidations Under Section 332 | 发布日期 01/07/2000 |
| 编号 200001007 | UILC 381.01-00 | 主题 Net Operating Loss Carryovers | 发布日期 01/07/2000 |
| 编号 200001007 | UILC 864.02-07 | 主题 Property Formerly Used in U.S. Business | 发布日期 01/07/2000 |
| 编号 200001006 | UILC 446.03-00 | 主题 Methods of Accounting (Permissible Method v. Not Permissible) | 发布日期 01/07/2000 |
| 编号 200001006 | UILC 446.04-02 | 主题 Required by Commissioner | 发布日期 01/07/2000 |
| 编号 200001006 | UILC 451.13-01 | 主题 Services (Rev. Rul. 71-21) | 发布日期 01/07/2000 |
| 编号 200001006 | UILC 7121.00-00 | 主题 Closing Agreements | 发布日期 01/07/2000 |
| 编号 200001005 | UILC 165.13-00 | 主题 Abandonment Losses | 发布日期 01/07/2000 |
| 编号 200001004 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 01/07/2000 |
| 编号 200001003 | UILC 6621.01-00 | 主题 Overpayment and Underpayment Rates | 发布日期 01/07/2000 |
| 编号 200001002 | UILC 165.13-00 | 主题 Abandonment Losses | 发布日期 01/07/2000 |
| 编号 200001001 | UILC 61.43-01 | 主题 Lease of Property | 发布日期 01/07/2000 |
| 编号 200001001 | UILC 61.50-00 | 主题 Leveraged Leasing | 发布日期 01/07/2000 |
| 编号 200001001 | UILC 161.00-00 | 主题 Allowance of Deductions (Deductible v. Not Deductible) | 发布日期 01/07/2000 |
| 编号 200001001 | UILC 9214.04-00 | 主题 Computer Leasing | 发布日期 01/07/2000 |
| 编号 199952095 | UILC 4942.03-07 | 主题 Set-Asides | 发布日期 12/31/1999 |
| 编号 199952094 | UILC 418A.00-00 | 主题 Notice of Reorganization and Funding Requirements | 发布日期 12/31/1999 |
