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 199952027 | UILC 9100.28-00 | 主题 Regulation Section 1.1502-20; Loss Disallowance Rule | 发布日期 12/31/1999 |
| 编号 199952026 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 12/31/1999 |
| 编号 199952025 | UILC 332.01-00 | 主题 Nonrecognition of Gain or Loss | 发布日期 12/31/1999 |
| 编号 199952025 | UILC 337.10-00 | 主题 Section 332 Liquidations | 发布日期 12/31/1999 |
| 编号 199952025 | UILC 381.00-00 | 主题 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) | 发布日期 12/31/1999 |
| 编号 199952025 | UILC 1361.05-00 | 主题 Qualified Subchapter S Subsidiary | 发布日期 12/31/1999 |
| 编号 199952025 | 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 12/31/1999 |
| 编号 199952024 | UILC 332.01-00 | 主题 Nonrecognition of Gain or Loss | 发布日期 12/31/1999 |
| 编号 199952024 | UILC 337.10-00 | 主题 Section 332 Liquidations | 发布日期 12/31/1999 |
| 编号 199952024 | UILC 381.00-00 | 主题 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) | 发布日期 12/31/1999 |
| 编号 199952024 | UILC 1361.05-00 | 主题 Qualified Subchapter S Subsidiary | 发布日期 12/31/1999 |
| 编号 199952024 | 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 12/31/1999 |
| 编号 199952023 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 12/31/1999 |
| 编号 199952023 | UILC 2032A.00-00 | 主题 Valuation of Farm Real Property | 发布日期 12/31/1999 |
| 编号 199952022 | UILC 332.01-00 | 主题 Nonrecognition of Gain or Loss | 发布日期 12/31/1999 |
| 编号 199952022 | UILC 337.10-00 | 主题 Section 332 Liquidations | 发布日期 12/31/1999 |
| 编号 199952022 | UILC 381.00-00 | 主题 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) | 发布日期 12/31/1999 |
| 编号 199952022 | UILC 1361.05-00 | 主题 Qualified Subchapter S Subsidiary | 发布日期 12/31/1999 |
| 编号 199952022 | 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 12/31/1999 |
| 编号 199952021 | UILC 332.01-00 | 主题 Nonrecognition of Gain or Loss | 发布日期 12/31/1999 |
| 编号 199952021 | UILC 337.10-00 | 主题 Section 332 Liquidations | 发布日期 12/31/1999 |
| 编号 199952021 | UILC 381.00-00 | 主题 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) | 发布日期 12/31/1999 |
| 编号 199952021 | UILC 1361.05-00 | 主题 Qualified Subchapter S Subsidiary | 发布日期 12/31/1999 |
| 编号 199952021 | 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 12/31/1999 |
| 编号 199952020 | UILC 332.01-00 | 主题 Nonrecognition of Gain or Loss | 发布日期 12/31/1999 |
