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 199938020 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 09/24/1999 |
| 编号 199938019 | UILC 1502.20-00 | 主题 Loss Disallowance Rule | 发布日期 09/24/1999 |
| 编号 199938019 | UILC 9100.28-00 | 主题 Regulation Section 1.1502-20; Loss Disallowance Rule | 发布日期 09/24/1999 |
| 编号 199938018 | UILC 263.10-00 | 主题 Protective Payments | 发布日期 09/24/1999 |
| 编号 199938017 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 09/24/1999 |
| 编号 199938017 | UILC 7701.00-00 | 主题 Definitions | 发布日期 09/24/1999 |
| 编号 199938016 | UILC 6223.04-00 | 主题 Failure to Provide Notice | 发布日期 09/24/1999 |
| 编号 199938015 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 09/24/1999 |
| 编号 199938014 | UILC 3231.01-00 | 主题 Employers v. Not Employers | 发布日期 09/24/1999 |
| 编号 199938013 | UILC 3121.02-08 | 主题 Services of Ministers or Members of an Order | 发布日期 09/24/1999 |
| 编号 199938013 | UILC 3401.02-01 | 主题 Exclusions From Wages | 发布日期 09/24/1999 |
| 编号 199938012 | UILC 1362.02-03 | 主题 Passive Investment Income | 发布日期 09/24/1999 |
| 编号 199938011 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 09/24/1999 |
| 编号 199938010 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 09/24/1999 |
| 编号 199938009 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 09/24/1999 |
| 编号 199938008 | UILC 3231.01-00 | 主题 Employers v. Not Employers | 发布日期 09/24/1999 |
| 编号 199938007 | UILC 367.06-00 | 主题 Transfer of Foreign Branch with Previously Deducted Losses Under Section 367(a) | 发布日期 09/24/1999 |
| 编号 199938007 | UILC 367.30-00 | 主题 Transfers of Intangible Property to Foreign Corporations Under Section 367(d) | 发布日期 09/24/1999 |
| 编号 199938007 | UILC 904.05-02 | 主题 Dispositions | 发布日期 09/24/1999 |
| 编号 199938007 | UILC 904.05-04 | 主题 Overall Foreign Loss Accounts | 发布日期 09/24/1999 |
| 编号 199938006 | UILC 6103.03-00 | 主题 Disclosure Pursuant to Taxpayer's Consent | 发布日期 09/24/1999 |
| 编号 199938005 | UILC 2036.08-03 | 主题 Stock Transferred--Rights Retained | 发布日期 09/24/1999 |
| 编号 199938004 | UILC 6402.00-00 | 主题 Authority to Make Credits or Refunds | 发布日期 09/24/1999 |
| 编号 199938003 | UILC 446.01-00 | 主题 Clearly v. Not Clearly Reflecting Income | 发布日期 09/24/1999 |
| 编号 199938003 | UILC 9999.97-00 | 主题 Substance v. Form Issues Not Contained in Present List | 发布日期 09/24/1999 |
