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 199944020 | UILC 72.21-00 | 主题 Annuity Contracts Not Held By Natural Persons | 发布日期 11/05/1999 |
| 编号 199944019 | UILC 42.13-00 | 主题 Responsibilities of Housing Credit Agencies | 发布日期 11/05/1999 |
| 编号 199944017 | UILC 4982.00-00 | 主题 Excise Tax on Undistributed Income of Regulated Investment Companies | 发布日期 11/05/1999 |
| 编号 199944016 | UILC 708.03-00 | 主题 Division | 发布日期 11/05/1999 |
| 编号 199944015 | UILC 1502.77-00 | 主题 Common Parent Agent for Subsidiaries | 发布日期 11/05/1999 |
| 编号 199944014 | UILC 381.04-00 | 主题 Method of Accounting | 发布日期 11/05/1999 |
| 编号 199944014 | UILC 481.00-00 | 主题 Adjustments Required by Changes in Method of Accounting | 发布日期 11/05/1999 |
| 编号 199944014 | UILC 593.00-00 | 主题 Reserves for Losses on Loans--Mutual Savings Banks, etc. (Allowable v. Not Allowable) | 发布日期 11/05/1999 |
| 编号 199944013 | UILC 162.04-04 | 主题 Legal Expenses | 发布日期 11/05/1999 |
| 编号 199944013 | UILC 263.12-00 | 主题 Legal, Accounting, etc., Expenses | 发布日期 11/05/1999 |
| 编号 199944012 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 11/05/1999 |
| 编号 199944011 | UILC 9999.98-00 | 主题 Not Able to Identify Under Present List | 发布日期 11/05/1999 |
| 编号 199944010 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 11/05/1999 |
| 编号 199944009 | UILC 1042.02-00 | 主题 Requirements | 发布日期 11/05/1999 |
| 编号 199944008 | UILC 263A.06-05 | 主题 Rules for Changing a Method of Accounting | 发布日期 11/05/1999 |
| 编号 199944008 | UILC 472.01-00 | 主题 Election | 发布日期 11/05/1999 |
| 编号 199944008 | UILC 9100.11-00 | 主题 Section 472; LIFO Election | 发布日期 11/05/1999 |
| 编号 199944007 | UILC 446.21-00 | 主题 Notional Principal Contracts | 发布日期 11/05/1999 |
| 编号 199944007 | UILC 475.00-00 | 主题 Mark to Market Accounting Method for Dealers in Securities | 发布日期 11/05/1999 |
| 编号 199944006 | UILC 168.19-00 | 主题 Conventions | 发布日期 11/05/1999 |
| 编号 199944006 | UILC 168.19-01 | 主题 Half-Year Convention | 发布日期 11/05/1999 |
| 编号 199944006 | UILC 197.00-00 | 主题 Amortization of Goodwill & Certain Other Intangibles | 发布日期 11/05/1999 |
| 编号 199944006 | UILC 461.00-00 | 主题 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 发布日期 11/05/1999 |
| 编号 199944006 | UILC 1012.06-00 | 主题 Liabilities Assumed as Purchase Price | 发布日期 11/05/1999 |
| 编号 199944006 | UILC 1060.00-00 | 主题 Special Allocation Rules for Certain Asset Acquisitions | 发布日期 11/05/1999 |
