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 199940010 | UILC 338.00-00 | 主题 Certain Stock Purchases Treated as Asset Acquisitions | 发布日期 10/08/1999 |
| 编号 199940010 | UILC 9100.06-00 | 主题 Section 338(g); Election Under Section 1.338-1T(c)(1) | 发布日期 10/08/1999 |
| 编号 199940009 | UILC 338.00-00 | 主题 Certain Stock Purchases Treated as Asset Acquisitions | 发布日期 10/08/1999 |
| 编号 199940009 | UILC 9100.06-00 | 主题 Section 338(g); Election Under Section 1.338-1T(c)(1) | 发布日期 10/08/1999 |
| 编号 199940008 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 10/08/1999 |
| 编号 199940007 | UILC 263.21-00 | 主题 Interest and Carrying Costs - Straddles | 发布日期 10/08/1999 |
| 编号 199940007 | UILC 385.03-00 | 主题 New Financial Products | 发布日期 10/08/1999 |
| 编号 199940007 | UILC 385.03-02 | 主题 Debt v. Equity Issues | 发布日期 10/08/1999 |
| 编号 199940007 | UILC 1001.00-00 | 主题 Determination of Amount of and Recognition of Gain or Loss | 发布日期 10/08/1999 |
| 编号 199940007 | UILC 1092.00-00 | 主题 Straddles | 发布日期 10/08/1999 |
| 编号 199940006 | UILC 3508.01-02 | 主题 Direct Seller | 发布日期 10/08/1999 |
| 编号 199940005 | UILC 3508.01-02 | 主题 Direct Seller | 发布日期 10/08/1999 |
| 编号 199940004 | UILC 3121.01-12 | 主题 Payment Under Employers' Plans for Retirement, Disability, Death, etc. | 发布日期 10/08/1999 |
| 编号 199940003 | UILC 301.00-00 | 主题 Distributions of Property | 发布日期 10/08/1999 |
| 编号 199940003 | UILC 332.00-00 | 主题 Complete Liquidation of Subsidiaries | 发布日期 10/08/1999 |
| 编号 199940003 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 10/08/1999 |
| 编号 199940003 | UILC 368.05-00 | 主题 Recapitalization (Type "E") | 发布日期 10/08/1999 |
| 编号 199940002 | UILC 62.02.00 | 主题 PENALITES: Bankruptcy Act proceedings | 发布日期 10/08/1999 |
| 编号 199940002 | UILC 3121.01-00 | 主题 Wages | 发布日期 10/08/1999 |
| 编号 199940001 | UILC 4051.03-00 | 主题 Separate Purchase of Vehicle and Parts or Accessories | 发布日期 10/08/1999 |
| 编号 199939049 | UILC 4941.04-00 | 主题 Definition of Self-Dealing | 发布日期 10/01/1999 |
| 编号 199939049 | UILC 4945.04-00 | 主题 Definition of Taxable Expenditure | 发布日期 10/01/1999 |
| 编号 199939048 | UILC 402.07-00 | 主题 Unrealized Appreciation of Employer's Securities | 发布日期 10/01/1999 |
| 编号 199939047 | UILC 401.29-00 | 主题 Cash or Deferred Arrangements | 发布日期 10/01/1999 |
| 编号 199939046 | UILC 4941.04-00 | 主题 Definition of Self-Dealing | 发布日期 10/01/1999 |
