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 199939035 | UILC 263.11-02 | 主题 Promotional Expense | 发布日期 10/01/1999 |
| 编号 199939034 | UILC 6331.00-00 | 主题 Levy and Distraint | 发布日期 10/01/1999 |
| 编号 199939031 | UILC 6103.04-00 | 主题 Disclosure to States for State Tax Administration | 发布日期 10/01/1999 |
| 编号 199939030 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 10/01/1999 |
| 编号 199939029 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 10/01/1999 |
| 编号 199939028 | UILC 1504.00-00 | 主题 Definitions | 发布日期 10/01/1999 |
| 编号 199939027 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 10/01/1999 |
| 编号 199939027 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 10/01/1999 |
| 编号 199939026 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 10/01/1999 |
| 编号 199939025 | UILC 355.01-01 | 主题 Split-Off | 发布日期 10/01/1999 |
| 编号 199939024 | UILC 2654.00-00 | 主题 Special Rules | 发布日期 10/01/1999 |
| 编号 199939024 | UILC 2642.01-00 | 主题 Inclusion Ratio Defined | 发布日期 10/01/1999 |
| 编号 199939024 | UILC 9999.98-00 | 主题 Not Able to Identify Under Present List | 发布日期 10/01/1999 |
| 编号 199939023 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 10/01/1999 |
| 编号 199939022 | UILC 877.01-00 | 主题 Principal Purpose--the Avoidance of Tax | 发布日期 10/01/1999 |
| 编号 199939021 | UILC 61.00-00 | 主题 Gross Income v. Not Gross Income | 发布日期 10/01/1999 |
| 编号 199939021 | UILC 170.01-00 | 主题 Time of Making Contribution | 发布日期 10/01/1999 |
| 编号 199939020 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 10/01/1999 |
| 编号 199939019 | UILC 9100.09-00 | 主题 Section 442; Accounting Periods | 发布日期 10/01/1999 |
| 编号 199939018 | UILC 468A.04-02 | 主题 Revised Schedules | 发布日期 10/01/1999 |
| 编号 199939018 | UILC 468A.03-04 | 主题 Formulas or Other Methods | 发布日期 10/01/1999 |
| 编号 199939017 | UILC 332.02-00 | 主题 Within One Year | 发布日期 10/01/1999 |
| 编号 199939017 | UILC 368.06-00 | 主题 Change in Identity, etc. (Type "F") | 发布日期 10/01/1999 |
| 编号 199939016 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 10/01/1999 |
| 编号 199939015 | UILC 9100.15-00 | 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 发布日期 10/01/1999 |
