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 199933031 | UILC 338.00-00 | 主题 Certain Stock Purchases Treated as Asset Acquisitions | 发布日期 08/20/1999 |
| 编号 199933031 | 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 199933030 | UILC 9100.09-00 | 主题 Section 442; Accounting Periods | 发布日期 08/20/1999 |
| 编号 199933029 | UILC 170.00-00 | 主题 Charitable, Etc. Contributions and Gifts | 发布日期 08/20/1999 |
| 编号 199933029 | UILC 170.09-00 | 主题 Donees of Charitable Contributions in General | 发布日期 08/20/1999 |
| 编号 199933029 | UILC 170.14-00 | 主题 Qualified Conservation Contribution | 发布日期 08/20/1999 |
| 编号 199933028 | UILC 9100.09-00 | 主题 Section 442; Accounting Periods | 发布日期 08/20/1999 |
| 编号 199933027 | UILC 2601.00-00 | 主题 Tax On Generation Skipping Transfers | 发布日期 08/20/1999 |
| 编号 199933027 | UILC 1001.00-00 | 主题 Determination of Amount of and Recognition of Gain or Loss | 发布日期 08/20/1999 |
| 编号 199933027 | UILC 1015.02-00 | 主题 Acquired by Gift After December 31, 1920 | 发布日期 08/20/1999 |
| 编号 199933026 | UILC 877.01-00 | 主题 Principal Purpose--the Avoidance of Tax | 发布日期 08/20/1999 |
| 编号 199933025 | UILC 1362.02-03 | 主题 Passive Investment Income | 发布日期 08/20/1999 |
| 编号 199933024 | UILC 4982.00-00 | 主题 Excise Tax on Undistributed Income of Regulated Investment Companies | 发布日期 08/20/1999 |
| 编号 199933023 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 08/20/1999 |
| 编号 199933022 | UILC 9100.09-00 | 主题 Section 442; Accounting Periods | 发布日期 08/20/1999 |
| 编号 199933021 | UILC 117.05-00 | 主题 Limitation | 发布日期 08/20/1999 |
| 编号 199933020 | UILC 2041.08-00 | 主题 Partial Release of Powers | 发布日期 08/20/1999 |
| 编号 199933020 | UILC 2514.00-00 | 主题 Powers of Appointment (Transfer v. Not a Transfer) | 发布日期 08/20/1999 |
| 编号 199933020 | UILC 2601.03-01 | 主题 Irrevocable Trusts | 发布日期 08/20/1999 |
| 编号 199933019 | UILC 302.03-00 | 主题 Complete Termination of Interest | 发布日期 08/20/1999 |
| 编号 199933018 | UILC 4081.00-00 | 主题 Gasoline and Diesel Fuels | 发布日期 08/20/1999 |
| 编号 199933017 | UILC 04.15.00-00 | 主题 ASSESSMENTS: Validity | 发布日期 08/20/1999 |
| 编号 199933017 | UILC 85.02.00-00 | 主题 WAIVERS: Collection | 发布日期 08/20/1999 |
| 编号 199933017 | UILC 6511.00-00 | 主题 Limitations on Credit or Refund (Barred v. Not Barred) | 发布日期 08/20/1999 |
| 编号 199933016 | UILC 1362.02-03 | 主题 Passive Investment Income | 发布日期 08/20/1999 |
