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 199952006 | UILC 6601.00-00 | 主题 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) | 发布日期 12/31/1999 |
| 编号 199952005 | UILC 3121.16-00 | 主题 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements | 发布日期 12/31/1999 |
| 编号 199952004 | UILC 09.19.01-00 | 主题 BC: Determ. of tax liab.: Amount /legality of any tax liability | 发布日期 12/31/1999 |
| 编号 199952003 | UILC 50.30.14-00 | 主题 LEVY: Sale: Surplus proceeds | 发布日期 12/31/1999 |
| 编号 199952001 | UILC 304.01-04 | 主题 Distribution Treated as an Exchange Under Section 302 | 发布日期 12/31/1999 |
| 编号 199951053 | UILC 401.06-00 | 主题 Required Distributions | 发布日期 12/24/1999 |
| 编号 199951053 | UILC 401.06-02 | 主题 Employee Dies Before Entire Interest Distributed | 发布日期 12/24/1999 |
| 编号 199951052 | UILC 402.07-00 | 主题 Unrealized Appreciation of Employer's Securities | 发布日期 12/24/1999 |
| 编号 199951051 | UILC 408.03-00 | 主题 Rollover Contributions | 发布日期 12/24/1999 |
| 编号 199951051 | UILC 408.06-00 | 主题 Distributions | 发布日期 12/24/1999 |
| 编号 199951050 | UILC 9999.98-00 | 主题 Not Able to Identify Under Present List | 发布日期 12/24/1999 |
| 编号 199951049 | UILC 414.08-00 | 主题 Church Plan | 发布日期 12/24/1999 |
| 编号 199951048 | UILC 403.00-00 | 主题 Taxation of Employee Annuities (Taxable v. Not Taxable) | 发布日期 12/24/1999 |
| 编号 199951047 | UILC 401.00-00 | 主题 Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 发布日期 12/24/1999 |
| 编号 199951046 | UILC 408.00-00 | 主题 Individual Retirement Accounts | 发布日期 12/24/1999 |
| 编号 199951045 | UILC 338.01-02 | 主题 Time in which Election must be made | 发布日期 12/24/1999 |
| 编号 199951045 | UILC 9100.07-00 | 主题 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 发布日期 12/24/1999 |
| 编号 199951044 | UILC 351.00-00 | 主题 Transfer to Corporation Controlled by Transferor | 发布日期 12/24/1999 |
| 编号 199951044 | UILC 367.00-00 | 主题 Foreign Corporations | 发布日期 12/24/1999 |
| 编号 199951044 | UILC 897.00-00 | 主题 Disposition of Investment in United States Real Property | 发布日期 12/24/1999 |
| 编号 199951043 | UILC 351.00-00 | 主题 Transfer to Corporation Controlled by Transferor | 发布日期 12/24/1999 |
| 编号 199951043 | UILC 367.00-00 | 主题 Foreign Corporations | 发布日期 12/24/1999 |
| 编号 199951043 | UILC 897.00-00 | 主题 Disposition of Investment in United States Real Property | 发布日期 12/24/1999 |
| 编号 199951042 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 12/24/1999 |
| 编号 199951041 | UILC 414.09-00 | 主题 Certain Employee Contributions | 发布日期 12/24/1999 |
