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 199929021 | UILC 4941.00-00 | 主题 Excise Taxes on Acts of Self-Dealing | 发布日期 07/23/1999 |
| 编号 199929020 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 07/23/1999 |
| 编号 199929019 | UILC 6013.04-01 | 主题 Innocent Spouse Relief | 发布日期 07/23/1999 |
| 编号 199929018 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 07/23/1999 |
| 编号 199929018 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 07/23/1999 |
| 编号 199929018 | UILC 357.02-00 | 主题 Liabilities in Excess of Basis | 发布日期 07/23/1999 |
| 编号 199929017 | UILC 382.00-00 | 主题 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 发布日期 07/23/1999 |
| 编号 199929017 | UILC 1502.21-00 | 主题 Consolidated Net Operating Loss Deduction | 发布日期 07/23/1999 |
| 编号 199929017 | UILC 1502.75-10 | 主题 When Group Remains in Existence | 发布日期 07/23/1999 |
| 编号 199929016 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 07/23/1999 |
| 编号 199929015 | UILC 357.02-00 | 主题 Liabilities in Excess of Basis | 发布日期 07/23/1999 |
| 编号 199929014 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 07/23/1999 |
| 编号 199929013 | UILC 355.01-01 | 主题 Split-Off | 发布日期 07/23/1999 |
| 编号 199929013 | UILC 368.09-01 | 主题 Several Steps | 发布日期 07/23/1999 |
| 编号 199929012 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 07/23/1999 |
| 编号 199929011 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 07/23/1999 |
| 编号 199929010 | UILC 856.04-00 | 主题 Rents From Real Property | 发布日期 07/23/1999 |
| 编号 199929009 | UILC 1031.06-00 | 主题 Multi-Party Exchanges | 发布日期 07/23/1999 |
| 编号 199929008 | UILC 121.01-02 | 主题 Ownership | 发布日期 07/23/1999 |
| 编号 199929008 | UILC 1223.01-00 | 主题 Decedent and Estate | 发布日期 07/23/1999 |
| 编号 199929007 | UILC 3231.01-00 | 主题 Employers v. Not Employers | 发布日期 07/23/1999 |
| 编号 199929006 | UILC 513.00-00 | 主题 Unrelated v. Not Unrelated Trade or Business | 发布日期 07/23/1999 |
| 编号 199929005 | UILC 09.05.00-00 | 主题 BANKRUPTCY CODE CASES: Appeals | 发布日期 07/23/1999 |
| 编号 199929005 | UILC 09.19A.00-00 | 主题 BCC: ERISA plan | 发布日期 07/23/1999 |
| 编号 199929004 | UILC 9999.98-00 | 主题 Not Able to Identify Under Present List | 发布日期 07/23/1999 |
