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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编号 UILC 主题 发布日期
编号 199941048 UILC 513.00-00 主题 Unrelated v. Not Unrelated Trade or Business 发布日期 10/15/1999
编号 199941047 UILC 414.08-00 主题 Church Plan 发布日期 10/15/1999
编号 199941046 UILC 368.03-00 主题 Stock for Property (Type "C") 发布日期 10/15/1999
编号 199941045 UILC 1362.01-03 主题 Late Elections 发布日期 10/15/1999
编号 199941044 UILC 351.00-00 主题 Transfer to Corporation Controlled by Transferor 发布日期 10/15/1999
编号 199941044 UILC 355.00-00 主题 Distribution of Stock and Securities of a Controlled Corporation 发布日期 10/15/1999
编号 199941044 UILC 355.01-00 主题 Spin-Off 发布日期 10/15/1999
编号 199941044 UILC 367.00-00 主题 Foreign Corporations 发布日期 10/15/1999
编号 199941044 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 10/15/1999
编号 199941043 UILC 9999.98-00 主题 Not Able to Identify Under Present List 发布日期 10/15/1999
编号 199941042 UILC 332.00-00 主题 Complete Liquidation of Subsidiaries 发布日期 10/15/1999
编号 199941042 UILC 355.00-00 主题 Distribution of Stock and Securities of a Controlled Corporation 发布日期 10/15/1999
编号 199941042 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 10/15/1999
编号 199941042 UILC 7701.00-00 主题 Definitions 发布日期 10/15/1999
编号 199941041 UILC 332.00-00 主题 Complete Liquidation of Subsidiaries 发布日期 10/15/1999
编号 199941041 UILC 355.00-00 主题 Distribution of Stock and Securities of a Controlled Corporation 发布日期 10/15/1999
编号 199941041 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 10/15/1999
编号 199941040 UILC 09.08.00-00 主题 BANKRUPTCY CODE CASES: Automatic stay (Sec. 362) 发布日期 10/15/1999
编号 199941039 UILC 6511.05-00 主题 Amended or Supplemental Claims 发布日期 10/15/1999
编号 199941038 UILC 6103.11-00 主题 Disclosure for Tax Administration Purpose 发布日期 10/15/1999
编号 199941037 UILC 9100.09-00 主题 Section 442; Accounting Periods 发布日期 10/15/1999
编号 199941036 UILC 6041.00-00 主题 Information at Source 发布日期 10/15/1999
编号 199941035 UILC 1502.50-00 主题 Life and Non-Life 发布日期 10/15/1999
编号 199941035 UILC 864.00-00 主题 Definitions 发布日期 10/15/1999
编号 199941035 UILC 884.01-00 主题 Branch Profits Tax 发布日期 10/15/1999