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 199942020 | UILC 61.03-00 | 主题 Loan or Mortgage v. Sale | 发布日期 10/22/1999 |
| 编号 199942020 | UILC 61.43-00 | 主题 Form v. Substance | 发布日期 10/22/1999 |
| 编号 199942020 | UILC 451.01-00 | 主题 Annual Theory | 发布日期 10/22/1999 |
| 编号 199942019 | UILC 61.00-00 | 主题 Gross Income v. Not Gross Income | 发布日期 10/22/1999 |
| 编号 199942019 | UILC 61.03-00 | 主题 Loan or Mortgage v. Sale | 发布日期 10/22/1999 |
| 编号 199942019 | UILC 61.43-00 | 主题 Form v. Substance | 发布日期 10/22/1999 |
| 编号 199942019 | UILC 451.01-00 | 主题 Annual Theory | 发布日期 10/22/1999 |
| 编号 199942018 | UILC 302.00-00 | 主题 Distributions in Redemption of Stock | 发布日期 10/22/1999 |
| 编号 199942018 | UILC 302.03-00 | 主题 Complete Termination of Interest | 发布日期 10/22/1999 |
| 编号 199942018 | UILC 302.05-00 | 主题 Constructive Ownership | 发布日期 10/22/1999 |
| 编号 199942018 | UILC 302.05-01 | 主题 Waiver of Family Attribution by Individual | 发布日期 10/22/1999 |
| 编号 199942017 | UILC 1361.03-01 | 主题 Grantor Trusts | 发布日期 10/22/1999 |
| 编号 199942016 | UILC 2601.00-00 | 主题 Tax On Generation Skipping Transfers | 发布日期 10/22/1999 |
| 编号 199942016 | UILC 2501.00-00 | 主题 Imposition of Gift Tax (Imposed v. Not Imposed) | 发布日期 10/22/1999 |
| 编号 199942016 | UILC 2033.00-00 | 主题 Property in Which Decedent Had an Interest | 发布日期 10/22/1999 |
| 编号 199942015 | UILC 2032.00-00 | 主题 Alternate Valuation | 发布日期 10/22/1999 |
| 编号 199942014 | UILC 877.01-00 | 主题 Principal Purpose--the Avoidance of Tax | 发布日期 10/22/1999 |
| 编号 199942013 | UILC 2601.00-00 | 主题 Tax On Generation Skipping Transfers | 发布日期 10/22/1999 |
| 编号 199942012 | UILC 162.36-08 | 主题 Stock Options | 发布日期 10/22/1999 |
| 编号 199942011 | UILC 419.00-00 | 主题 Treatment of Funded Welfare Benefit Plans | 发布日期 10/22/1999 |
| 编号 199942011 | UILC 419A.00-00 | 主题 Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) | 发布日期 10/22/1999 |
| 编号 199942011 | UILC 4976.00-00 | 主题 Taxes with Respect to Funded Welfare Benefit Plans | 发布日期 10/22/1999 |
| 编号 199942011 | UILC 4976.01-00 | 主题 Disqualified Benefits | 发布日期 10/22/1999 |
| 编号 199942010 | UILC 2041.01-00 | 主题 Pre-1942 Powers | 发布日期 10/22/1999 |
| 编号 199942010 | UILC 2518.01-00 | 主题 Requirements for a Qualified Disclaimer | 发布日期 10/22/1999 |
