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 199947040 | UILC 403.00-00 | 主题 Taxation of Employee Annuities (Taxable v. Not Taxable) | 发布日期 11/26/1999 |
| 编号 199947039 | UILC 414.07-00 | 主题 Governmental Plan | 发布日期 11/26/1999 |
| 编号 199947038 | UILC 4942.05-01 | 主题 Active Conduct of Exempt Purpose Activities | 发布日期 11/26/1999 |
| 编号 199947038 | UILC 4944.03-00 | 主题 Exception for Program-Related Investments | 发布日期 11/26/1999 |
| 编号 199947037 | UILC 401.00-00 | 主题 Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 发布日期 11/26/1999 |
| 编号 199947036 | UILC 408.02-01 | 主题 Benefit Distributions | 发布日期 11/26/1999 |
| 编号 199947036 | UILC 408.03-00 | 主题 Rollover Contributions | 发布日期 11/26/1999 |
| 编号 199947035 | UILC 4945.00-00 | 主题 Excise Taxes on Taxable Expenditures | 发布日期 11/26/1999 |
| 编号 199947034 | UILC 2701.00-00 | 主题 Special Valuation Rules for Transfers of Interests in Corporations or Partnerships | 发布日期 11/26/1999 |
| 编号 199947033 | UILC 338.01-02 | 主题 Time in which Election must be made | 发布日期 11/26/1999 |
| 编号 199947033 | UILC 9100.07-00 | 主题 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 发布日期 11/26/1999 |
| 编号 199947032 | UILC 468A.04-02 | 主题 Revised Schedules | 发布日期 11/26/1999 |
| 编号 199947032 | UILC 468A.03-04 | 主题 Formulas or Other Methods | 发布日期 11/26/1999 |
| 编号 199947031 | UILC 1441.02-01 | 主题 Fixed or Determinable Annual or Periodic Income | 发布日期 11/26/1999 |
| 编号 199947031 | UILC 1441.07-00 | 主题 Reduced Rate or Exemption by Application of Tax Treaty | 发布日期 11/26/1999 |
| 编号 199947031 | UILC 1442.00-00 | 主题 Withholding of Tax on Foreign Corporations (Required v. Not Required) | 发布日期 11/26/1999 |
| 编号 199947030 | UILC 985.01-00 | 主题 Functional Currency of a QBU | 发布日期 11/26/1999 |
| 编号 199947029 | UILC 6041.08-00 | 主题 Payments By United States Or A State | 发布日期 11/26/1999 |
| 编号 199947029 | UILC 6045.03-00 | 主题 Real Estate Transactions | 发布日期 11/26/1999 |
| 编号 199947028 | UILC 863.00-00 | 主题 Items Not Specified in Sections 861 or 862 | 发布日期 11/26/1999 |
| 编号 199947027 | UILC 9114.02-12 | 主题 Royalties | 发布日期 11/26/1999 |
| 编号 199947026 | UILC 168.31-02 | 主题 Definitions and Special Rules | 发布日期 11/26/1999 |
| 编号 199947025 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 11/26/1999 |
| 编号 199947024 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 11/26/1999 |
| 编号 199947023 | UILC 9100.18-00 | 主题 Section 927; FSC Election | 发布日期 11/26/1999 |
