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 199933046 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 08/20/1999 |
| 编号 199933045 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 08/20/1999 |
| 编号 199933044 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 08/20/1999 |
| 编号 199933043 | UILC 168.00-00 | 主题 Modified Accelerated Cost Recovery System | 发布日期 08/20/1999 |
| 编号 199933043 | UILC 9100.03-00 | 主题 Section 146; Volume Cap | 发布日期 08/20/1999 |
| 编号 199933042 | UILC 855.00-00 | 主题 Dividends Paid by Regulated Investment Company After Close of Taxable Year | 发布日期 08/20/1999 |
| 编号 199933042 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 08/20/1999 |
| 编号 199933041 | UILC 3231.01-00 | 主题 Employers v. Not Employers | 发布日期 08/20/1999 |
| 编号 199933040 | UILC 301.00-00 | 主题 Distributions of Property | 发布日期 08/20/1999 |
| 编号 199933040 | UILC 1502.00-00 | 主题 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 发布日期 08/20/1999 |
| 编号 199933039 | UILC 6091.01-01 | 主题 General Rules for Persons Other Than Corporation | 发布日期 08/20/1999 |
| 编号 199933039 | UILC 6091.01-04 | 主题 Hand-carried Returns of Persons Other Than Corporations | 发布日期 08/20/1999 |
| 编号 199933039 | UILC 6091.10-01 | 主题 Persons Other Than Corporations | 发布日期 08/20/1999 |
| 编号 199933038 | UILC 408.03-00 | 主题 Rollover Contributions | 发布日期 08/20/1999 |
| 编号 199933038 | UILC 72.20-00 | 主题 Tax on Early Distributions from Qualified Retirement Plans | 发布日期 08/20/1999 |
| 编号 199933037 | UILC 3401.01-00 | 主题 Wages Subject to Withholding | 发布日期 08/20/1999 |
| 编号 199933037 | UILC 3402.04-00 | 主题 Included and Excluded Wages (50% Rule) | 发布日期 08/20/1999 |
| 编号 199933036 | UILC 338.00-00 | 主题 Certain Stock Purchases Treated as Asset Acquisitions | 发布日期 08/20/1999 |
| 编号 199933036 | UILC 9100.06-00 | 主题 Section 338(g); Election Under Section 1.338-1T(c)(1) | 发布日期 08/20/1999 |
| 编号 199933035 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 08/20/1999 |
| 编号 199933034 | UILC 2041.08-00 | 主题 Partial Release of Powers | 发布日期 08/20/1999 |
| 编号 199933034 | UILC 2514.00-00 | 主题 Powers of Appointment (Transfer v. Not a Transfer) | 发布日期 08/20/1999 |
| 编号 199933034 | UILC 2601.03-01 | 主题 Irrevocable Trusts | 发布日期 08/20/1999 |
| 编号 199933033 | UILC 72.21-00 | 主题 Annuity Contracts Not Held By Natural Persons | 发布日期 08/20/1999 |
| 编号 199933032 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 08/20/1999 |
