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 199951025 | UILC 817.08-04 | 主题 Look-Through Diversification | 发布日期 12/24/1999 |
| 编号 199951024 | UILC 118.00-00 | 主题 Contributions to the Capital of a Corporation | 发布日期 12/24/1999 |
| 编号 199951023 | UILC 1361.03-03 | 主题 Electing Small Business Trusts | 发布日期 12/24/1999 |
| 编号 199951022 | UILC 1361.03-03 | 主题 Electing Small Business Trusts | 发布日期 12/24/1999 |
| 编号 199951021 | UILC 1361.03-03 | 主题 Electing Small Business Trusts | 发布日期 12/24/1999 |
| 编号 199951020 | UILC 1361.03-03 | 主题 Electing Small Business Trusts | 发布日期 12/24/1999 |
| 编号 199951019 | UILC 877.01-00 | 主题 Principal Purpose--the Avoidance of Tax | 发布日期 12/24/1999 |
| 编号 199951018 | UILC 1361.03-03 | 主题 Electing Small Business Trusts | 发布日期 12/24/1999 |
| 编号 199951017 | UILC 1361.03-03 | 主题 Electing Small Business Trusts | 发布日期 12/24/1999 |
| 编号 199951016 | UILC 877.01-00 | 主题 Principal Purpose--the Avoidance of Tax | 发布日期 12/24/1999 |
| 编号 199951015 | UILC 6501.00-00 | 主题 Limitations on Assessment and Collection (Barred v. Not Barred) | 发布日期 12/24/1999 |
| 编号 199951015 | UILC 6213.07-01 | 主题 Mathematical or Clerical Errors | 发布日期 12/24/1999 |
| 编号 199951014 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 12/24/1999 |
| 编号 199951014 | UILC 368.05-00 | 主题 Recapitalization (Type "E") | 发布日期 12/24/1999 |
| 编号 199951013 | UILC 457.00-00 | 主题 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | 发布日期 12/24/1999 |
| 编号 199951012 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 12/24/1999 |
| 编号 199951011 | UILC 165.06-02 | 主题 Securities In Affiliated Corporations | 发布日期 12/24/1999 |
| 编号 199951010 | UILC 1311.00-00 | 主题 Correction of Error | 发布日期 12/24/1999 |
| 编号 199951009 | UILC 1001.00-00 | 主题 Determination of Amount of and Recognition of Gain or Loss | 发布日期 12/24/1999 |
| 编号 199951009 | UILC 2511.00-00 | 主题 Transfers in General (Gift v. Not a Gift) | 发布日期 12/24/1999 |
| 编号 199951009 | UILC 2601.00-00 | 主题 Tax On Generation Skipping Transfers | 发布日期 12/24/1999 |
| 编号 199951008 | UILC 6601.02-01 | 主题 Starting Date (Avon Products) | 发布日期 12/24/1999 |
| 编号 199951007 | UILC 6401.00-00 | 主题 Amounts Treated as Overpayments | 发布日期 12/24/1999 |
| 编号 199951006 | UILC 1031.02-00 | 主题 Like Kind Property | 发布日期 12/24/1999 |
| 编号 199951005 | UILC 9999.98-00 | 主题 Not Able to Identify Under Present List | 发布日期 12/24/1999 |
