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 199947022 | UILC 642.03-00 | 主题 Charitable Deduction | 发布日期 11/26/1999 |
| 编号 199947022 | UILC 2055.12-07 | 主题 Guaranteed Annuity Lead Interest | 发布日期 11/26/1999 |
| 编号 199947022 | UILC 2518.01-00 | 主题 Requirements for a Qualified Disclaimer | 发布日期 11/26/1999 |
| 编号 199947021 | UILC 9100.09-00 | 主题 Section 442; Accounting Periods | 发布日期 11/26/1999 |
| 编号 199947020 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 11/26/1999 |
| 编号 199947020 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 11/26/1999 |
| 编号 199947019 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 11/26/1999 |
| 编号 199947019 | UILC 355.04-00 | 主题 Business Purpose | 发布日期 11/26/1999 |
| 编号 199947018 | UILC 9100.09-00 | 主题 Section 442; Accounting Periods | 发布日期 11/26/1999 |
| 编号 199947017 | UILC 9100.09-00 | 主题 Section 442; Accounting Periods | 发布日期 11/26/1999 |
| 编号 199947016 | UILC 9100.09-00 | 主题 Section 442; Accounting Periods | 发布日期 11/26/1999 |
| 编号 199947015 | UILC 9100.09-00 | 主题 Section 442; Accounting Periods | 发布日期 11/26/1999 |
| 编号 199947014 | UILC 338.00-00 | 主题 Certain Stock Purchases Treated as Asset Acquisitions | 发布日期 11/26/1999 |
| 编号 199947014 | 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 199947013 | UILC 9100.22-00 | 主题 Other | 发布日期 11/26/1999 |
| 编号 199947013 | UILC 1503.04-04 | 主题 Dual Resident Corporation | 发布日期 11/26/1999 |
| 编号 199947012 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 11/26/1999 |
| 编号 199947011 | UILC 367.02-00 | 主题 Exception Under section 367(a) for Transfers of Property Other Than Stock For Use in the Active Conduct of a Trade or Business | 发布日期 11/26/1999 |
| 编号 199947010 | UILC 453C.00-00 | 主题 (Repealed - 1987 Act) Certain Indebtedness Treated as Payment on Installment Obligations | 发布日期 11/26/1999 |
| 编号 199947009 | UILC 9114.03-13 | 主题 Germany | 发布日期 11/26/1999 |
| 编号 199947009 | UILC 894.11-00 | 主题 Pensions | 发布日期 11/26/1999 |
| 编号 199947008 | UILC 832.17-07 | 主题 Special Deduction for Companies that Took Into Account Salvage Recoverable | 发布日期 11/26/1999 |
| 编号 199947008 | UILC 832.06-01 | 主题 Salvage and Reinsurance Recoverable | 发布日期 11/26/1999 |
| 编号 199947008 | UILC 832.17-08 | 主题 Special Rule for Overestimates | 发布日期 11/26/1999 |
| 编号 199947007 | UILC 461.09-01 | 主题 Accrual Basis | 发布日期 11/26/1999 |
