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 199925028 | UILC 2601.00-00 | 主题 Tax On Generation Skipping Transfers | 发布日期 06/25/1999 |
| 编号 199925028 | UILC 2654.00-00 | 主题 Special Rules | 发布日期 06/25/1999 |
| 编号 199925027 | UILC 671.00-00 | 主题 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 发布日期 06/25/1999 |
| 编号 199925027 | UILC 2702.00-00 | 主题 Special Valuation Rules for Transfers in Trust | 发布日期 06/25/1999 |
| 编号 199925026 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 06/25/1999 |
| 编号 199925025 | UILC 2601.00-00 | 主题 Tax On Generation Skipping Transfers | 发布日期 06/25/1999 |
| 编号 199925024 | UILC 9100.20-00 | 主题 Section 1502; Election to File Consolidated Return | 发布日期 06/25/1999 |
| 编号 199925023 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 06/25/1999 |
| 编号 199925022 | UILC 877.01-00 | 主题 Principal Purpose--the Avoidance of Tax | 发布日期 06/25/1999 |
| 编号 199925021 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 06/25/1999 |
| 编号 199925020 | UILC 721.00-00 | 主题 Nonrecognition of Gain or Loss on Contributions | 发布日期 06/25/1999 |
| 编号 199925019 | UILC 721.00-00 | 主题 Nonrecognition of Gain or Loss on Contributions | 发布日期 06/25/1999 |
| 编号 199925018 | UILC 721.00-00 | 主题 Nonrecognition of Gain or Loss on Contributions | 发布日期 06/25/1999 |
| 编号 199925017 | UILC 721.00-00 | 主题 Nonrecognition of Gain or Loss on Contributions | 发布日期 06/25/1999 |
| 编号 199925016 | UILC 6229.03-01 | 主题 6 Years for 3 Years | 发布日期 06/25/1999 |
| 编号 199925015 | UILC 856.01-00 | 主题 Income Requirements | 发布日期 06/25/1999 |
| 编号 199925014 | UILC 925.00-00 | 主题 Transfer Pricing Rules | 发布日期 06/25/1999 |
| 编号 199925014 | UILC 6501.00-00 | 主题 Limitations on Assessment and Collection (Barred v. Not Barred) | 发布日期 06/25/1999 |
| 编号 199925014 | UILC 6901.03-00 | 主题 Period of Limitations | 发布日期 06/25/1999 |
| 编号 199925013 | UILC 925.00-00 | 主题 Transfer Pricing Rules | 发布日期 06/25/1999 |
| 编号 199925013 | UILC 6501.00-00 | 主题 Limitations on Assessment and Collection (Barred v. Not Barred) | 发布日期 06/25/1999 |
| 编号 199925013 | UILC 6901.03-00 | 主题 Period of Limitations | 发布日期 06/25/1999 |
| 编号 199925012 | UILC 162.25-01 | 主题 Ordinary and Necessary | 发布日期 06/25/1999 |
| 编号 199925011 | UILC 103.00-00 | 主题 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) | 发布日期 06/25/1999 |
| 编号 199925011 | UILC 103.02-00 | 主题 State and Local | 发布日期 06/25/1999 |
