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 199941023 | UILC 403.00-00 | 主题 Taxation of Employee Annuities (Taxable v. Not Taxable) | 发布日期 10/15/1999 |
| 编号 199941023 | UILC 807.00-00 | 主题 Rules for Certain Reserves | 发布日期 10/15/1999 |
| 编号 199941022 | UILC 338.00-00 | 主题 Certain Stock Purchases Treated as Asset Acquisitions | 发布日期 10/15/1999 |
| 编号 199941022 | UILC 9100.07-00 | 主题 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 发布日期 10/15/1999 |
| 编号 199941021 | UILC 419.00-00 | 主题 Treatment of Funded Welfare Benefit Plans | 发布日期 10/15/1999 |
| 编号 199941021 | 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 10/15/1999 |
| 编号 199941021 | UILC 4976.00-00 | 主题 Taxes with Respect to Funded Welfare Benefit Plans | 发布日期 10/15/1999 |
| 编号 199941021 | UILC 4976.01-00 | 主题 Disqualified Benefits | 发布日期 10/15/1999 |
| 编号 199941020 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 10/15/1999 |
| 编号 199941019 | UILC 104.02-00 | 主题 Workmen's Compensation | 发布日期 10/15/1999 |
| 编号 199941018 | UILC 1012.00-00 | 主题 Basis of Property--Costs | 发布日期 10/15/1999 |
| 编号 199941017 | UILC 355.04-00 | 主题 Business Purpose | 发布日期 10/15/1999 |
| 编号 199941017 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 10/15/1999 |
| 编号 199941016 | UILC 851.00-00 | 主题 Definition of Regulated Investment Company | 发布日期 10/15/1999 |
| 编号 199941016 | UILC 852.00-00 | 主题 Taxation of Regulated Investment Companies and Their Shareholders | 发布日期 10/15/1999 |
| 编号 199941016 | UILC 305.00-00 | 主题 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | 发布日期 10/15/1999 |
| 编号 199941015 | UILC 108.03-01 | 主题 Partnership | 发布日期 10/15/1999 |
| 编号 199941015 | UILC 6225.01-00 | 主题 Restriction on Assessment and Collection | 发布日期 10/15/1999 |
| 编号 199941015 | UILC 6231.05-00 | 主题 Affected Item | 发布日期 10/15/1999 |
| 编号 199941014 | UILC 6411.00-00 | 主题 Tentative Carryback and Refund Adjustments | 发布日期 10/15/1999 |
| 编号 199941014 | UILC 6662.01-00 | 主题 Negligence | 发布日期 10/15/1999 |
| 编号 199941013 | UILC 2503.12-00 | 主题 Exclusion for Certain Transfers for Educational Expenses or Medical Expenses | 发布日期 10/15/1999 |
| 编号 199941012 | UILC 29.03-00 | 主题 Definitions | 发布日期 10/15/1999 |
| 编号 199941011 | UILC 172.07-00 | 主题 Deferred Statutory or Tort Liability Losses | 发布日期 10/15/1999 |
| 编号 199941010 | UILC 6404.00-00 | 主题 Abatements | 发布日期 10/15/1999 |
