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 199939046 | UILC 4943.04-03 | 主题 Business Enterprise | 发布日期 10/01/1999 |
| 编号 199939046 | UILC 4945.04-00 | 主题 Definition of Taxable Expenditure | 发布日期 10/01/1999 |
| 编号 199939045 | UILC 509.02-01 | 主题 Publicly Supported Organizations | 发布日期 10/01/1999 |
| 编号 199939045 | UILC 509.02-02 | 主题 Supporting Organizations | 发布日期 10/01/1999 |
| 编号 199939045 | UILC 511.00-00 | 主题 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 发布日期 10/01/1999 |
| 编号 199939045 | UILC 512.00-00 | 主题 Unrelated Business Taxable Income (Taxable v. Not Taxable) | 发布日期 10/01/1999 |
| 编号 199939045 | UILC 513.00-00 | 主题 Unrelated v. Not Unrelated Trade or Business | 发布日期 10/01/1999 |
| 编号 199939045 | UILC 514.06-00 | 主题 Definitions--Debt-Financed Property | 发布日期 10/01/1999 |
| 编号 199939044 | UILC 501.03-11 | 主题 Hospitals and Health Clinics (See Also 0501.06-03) | 发布日期 10/01/1999 |
| 编号 199939044 | UILC 512.00-00 | 主题 Unrelated Business Taxable Income (Taxable v. Not Taxable) | 发布日期 10/01/1999 |
| 编号 199939044 | UILC 513.00-00 | 主题 Unrelated v. Not Unrelated Trade or Business | 发布日期 10/01/1999 |
| 编号 199939043 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 10/01/1999 |
| 编号 199939042 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 10/01/1999 |
| 编号 199939042 | UILC 1361.00-00 | 主题 Definitions | 发布日期 10/01/1999 |
| 编号 199939041 | UILC 29.00-00 | 主题 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 发布日期 10/01/1999 |
| 编号 199939040 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 10/01/1999 |
| 编号 199939040 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 10/01/1999 |
| 编号 199939039 | UILC 2055.00-00 | 主题 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 发布日期 10/01/1999 |
| 编号 199939039 | UILC 691.00-00 | 主题 Recipients of Income in Respect of Decedents | 发布日期 10/01/1999 |
| 编号 199939038 | UILC 1291.06-02 | 主题 Deemed Dividend Election by Shareholder of Controlled Foreign Corporation | 发布日期 10/01/1999 |
| 编号 199939038 | UILC 1291.05-00 | 主题 Application of Section 1291 to Shareholders of Qualified Electing Funds | 发布日期 10/01/1999 |
| 编号 199939037 | UILC 552.00-00 | 主题 Definition of Foreign Personal Holding Company | 发布日期 10/01/1999 |
| 编号 199939036 | UILC 7701.00-00 | 主题 Definitions | 发布日期 10/01/1999 |
| 编号 199939036 | UILC 1032.00-00 | 主题 Exchange of Stock for Property (Recognition v. Nonrecognition) | 发布日期 10/01/1999 |
| 编号 199939035 | UILC 162.04-01 | 主题 Advertising and Good Will | 发布日期 10/01/1999 |
