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 199932052 | UILC 513.00-00 | 主题 Unrelated v. Not Unrelated Trade or Business | 发布日期 08/13/1999 |
| 编号 199932051 | UILC 507.00-00 | 主题 Termination of Private Foundation Status | 发布日期 08/13/1999 |
| 编号 199932051 | UILC 509.00-00 | 主题 Private Foundation Defined | 发布日期 08/13/1999 |
| 编号 199932051 | UILC 4940.00-00 | 主题 Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 发布日期 08/13/1999 |
| 编号 199932051 | UILC 4941.04-00 | 主题 Definition of Self-Dealing | 发布日期 08/13/1999 |
| 编号 199932051 | UILC 4942.03-05 | 主题 Qualifying Distribution | 发布日期 08/13/1999 |
| 编号 199932051 | UILC 4943.00-00 | 主题 Excise Taxes on Excess Business Holdings | 发布日期 08/13/1999 |
| 编号 199932051 | UILC 4944.00-00 | 主题 Excise Tax on "Jeopardizing" Investments | 发布日期 08/13/1999 |
| 编号 199932051 | UILC 4945.04-06 | 主题 Expenditure Responsibility | 发布日期 08/13/1999 |
| 编号 199932051 | UILC 6033.02-01 | 主题 Private Foundation | 发布日期 08/13/1999 |
| 编号 199932050 | UILC 419.00-00 | 主题 Treatment of Funded Welfare Benefit Plans | 发布日期 08/13/1999 |
| 编号 199932050 | UILC 512.00-00 | 主题 Unrelated Business Taxable Income (Taxable v. Not Taxable) | 发布日期 08/13/1999 |
| 编号 199932049 | UILC 446.00-00 | 主题 General Rule for Methods of Accounting (Permissible v. Not Permissible) | 发布日期 08/13/1999 |
| 编号 199932048 | UILC 6041.06-00 | 主题 Exceptions | 发布日期 08/13/1999 |
| 编号 199932047 | UILC 50.00.00-00 | 主题 LEVY | 发布日期 08/13/1999 |
| 编号 199932046 | UILC 894.00-00 | 主题 Income Affected by Treaty | 发布日期 08/13/1999 |
| 编号 199932045 | UILC 457.01-00 | 主题 Year of Inclusion in Gross Income | 发布日期 08/13/1999 |
| 编号 199932045 | UILC 457.05-00 | 主题 Eligible Deferred Compensation Plan Defined | 发布日期 08/13/1999 |
| 编号 199932045 | UILC 457.12-02 | 主题 Custodial Accounts and Contracts | 发布日期 08/13/1999 |
| 编号 199932044 | UILC 9100.09-00 | 主题 Section 442; Accounting Periods | 发布日期 08/13/1999 |
| 编号 199932043 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 08/13/1999 |
| 编号 199932043 | UILC 2652.01-02 | 主题 Special Election for QTIP | 发布日期 08/13/1999 |
| 编号 199932042 | UILC 2518.01-02 | 主题 Acceptance of Benefits | 发布日期 08/13/1999 |
| 编号 199932041 | UILC 355.01-01 | 主题 Split-Off | 发布日期 08/13/1999 |
| 编号 199932040 | UILC 877.01-00 | 主题 Principal Purpose--the Avoidance of Tax | 发布日期 08/13/1999 |
