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 199936012 | UILC 269.00-00 | 主题 Acquisitions Made to Evade or Avoid Income Tax | 发布日期 09/10/1999 |
| 编号 199936012 | UILC 351.00-00 | 主题 Transfer to Corporation Controlled by Transferor | 发布日期 09/10/1999 |
| 编号 199936012 | UILC 482.02-00 | 主题 Control | 发布日期 09/10/1999 |
| 编号 199936011 | UILC 707.00-00 | 主题 Transactions Between Partner and Partnership | 发布日期 09/10/1999 |
| 编号 199936011 | UILC 701.00-00 | 主题 Partners, Not Partnerships, Subject to Tax | 发布日期 09/10/1999 |
| 编号 199936010 | UILC 2055.07-00 | 主题 Transfers Not Exclusively for Charitable Purposes | 发布日期 09/10/1999 |
| 编号 199936010 | UILC 2055.12-05 | 主题 Unitrusts | 发布日期 09/10/1999 |
| 编号 199936010 | UILC 9999.98-00 | 主题 Not Able to Identify Under Present List | 发布日期 09/10/1999 |
| 编号 199936009 | UILC 148.08-07 | 主题 Small Governmental Unit Exception | 发布日期 09/10/1999 |
| 编号 199936008 | UILC 280G.01-00 | 主题 Definitions | 发布日期 09/10/1999 |
| 编号 199936008 | UILC 4999.00-00 | 主题 Golden Parachute Payments | 发布日期 09/10/1999 |
| 编号 199936007 | UILC 482.00-00 | 主题 Allocation of Income and Deductions Among Taxpayers | 发布日期 09/10/1999 |
| 编号 199936006 | UILC 301.00-00 | 主题 Distributions of Property | 发布日期 09/10/1999 |
| 编号 199936006 | UILC 267.07-02 | 主题 Deferral of Loss from Sale or Exchange Between Members | 发布日期 09/10/1999 |
| 编号 199936005 | UILC 9100.09-00 | 主题 Section 442; Accounting Periods | 发布日期 09/10/1999 |
| 编号 199936004 | UILC 2041.00-00 | 主题 Powers of Appointment (Included v. Not Included in Gross Estate) | 发布日期 09/10/1999 |
| 编号 199936004 | UILC 2601.00-00 | 主题 Tax On Generation Skipping Transfers | 发布日期 09/10/1999 |
| 编号 199936003 | UILC 7436.05-00 | 主题 Assessment - In General | 发布日期 09/10/1999 |
| 编号 199936003 | UILC 3401.06-00 | 主题 Not Employees Under Section 530 of 1978 Revenue Act | 发布日期 09/10/1999 |
| 编号 199936003 | UILC 7701.01-00 | 主题 Associations v. Corporations | 发布日期 09/10/1999 |
| 编号 199936002 | UILC 172.07-00 | 主题 Deferred Statutory or Tort Liability Losses | 发布日期 09/10/1999 |
| 编号 199936001 | UILC 6402.01-00 | 主题 Credit of Overpayment Against Any Tax Liability | 发布日期 09/10/1999 |
| 编号 199936001 | UILC 6621.00-00 | 主题 Determination of Rate of Interest; Compounding of Interest | 发布日期 09/10/1999 |
| 编号 199935076 | UILC 4980.00-00 | 主题 Tax on Reversion of Qualified Plan Assets to Employer | 发布日期 09/03/1999 |
| 编号 199935075 | UILC 453.08-01 | 主题 Election After Revocation | 发布日期 09/03/1999 |
