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 200001023 | UILC 877.01-00 | 主题 Principal Purpose--the Avoidance of Tax | 发布日期 01/07/2000 |
| 编号 200001022 | UILC 6214.03-00 | 主题 Jurisdiction Over Other Years | 发布日期 01/07/2000 |
| 编号 200001021 | UILC 351.00-00 | 主题 Transfer to Corporation Controlled by Transferor | 发布日期 01/07/2000 |
| 编号 200001021 | UILC 355.00-00 | 主题 Distribution of Stock and Securities of a Controlled Corporation | 发布日期 01/07/2000 |
| 编号 200001021 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 01/07/2000 |
| 编号 200001021 | UILC 367.00-00 | 主题 Foreign Corporations | 发布日期 01/07/2000 |
| 编号 200001021 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 01/07/2000 |
| 编号 200001020 | UILC 9100.09-00 | 主题 Section 442; Accounting Periods | 发布日期 01/07/2000 |
| 编号 200001019 | UILC 6402.00-00 | 主题 Authority to Make Credits or Refunds | 发布日期 01/07/2000 |
| 编号 200001019 | UILC 6511.00-00 | 主题 Limitations on Credit or Refund (Barred v. Not Barred) | 发布日期 01/07/2000 |
| 编号 200001018 | UILC 482.11-08 | 主题 Cost Sharing Agreements | 发布日期 01/07/2000 |
| 编号 200001017 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 01/07/2000 |
| 编号 200001016 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 01/07/2000 |
| 编号 200001016 | UILC 7701.00-00 | 主题 Definitions | 发布日期 01/07/2000 |
| 编号 200001015 | UILC 671.00-00 | 主题 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 发布日期 01/07/2000 |
| 编号 200001015 | UILC 2702.00-00 | 主题 Special Valuation Rules for Transfers in Trust | 发布日期 01/07/2000 |
| 编号 200001015 | UILC 1361.00-00 | 主题 Definitions | 发布日期 01/07/2000 |
| 编号 200001014 | UILC 457.01-00 | 主题 Year of Inclusion in Gross Income | 发布日期 01/07/2000 |
| 编号 200001014 | UILC 457.05-00 | 主题 Eligible Deferred Compensation Plan Defined | 发布日期 01/07/2000 |
| 编号 200001013 | UILC 671.00-00 | 主题 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 发布日期 01/07/2000 |
| 编号 200001013 | UILC 2702.00-00 | 主题 Special Valuation Rules for Transfers in Trust | 发布日期 01/07/2000 |
| 编号 200001013 | UILC 1361.00-00 | 主题 Definitions | 发布日期 01/07/2000 |
| 编号 200001012 | UILC 2501.00-00 | 主题 Imposition of Gift Tax (Imposed v. Not Imposed) | 发布日期 01/07/2000 |
| 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 |
