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 199923024 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 06/11/1999 |
| 编号 199923023 | UILC 368.00-00 | 主题 Definitions Relating to Corporate Reorganizations | 发布日期 06/11/1999 |
| 编号 199923023 | UILC 368.01-00 | 主题 Statutory Merger or Consolidation (Type "A") | 发布日期 06/11/1999 |
| 编号 199923022 | UILC 4051.00-00 | 主题 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 发布日期 06/11/1999 |
| 编号 199923021 | UILC 6405.00-00 | 主题 Reports of Refunds and Credits | 发布日期 06/11/1999 |
| 编号 199923020 | UILC 3231.01-00 | 主题 Employers v. Not Employers | 发布日期 06/11/1999 |
| 编号 199923019 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 06/11/1999 |
| 编号 199923018 | UILC 2041.00-00 | 主题 Powers of Appointment (Included v. Not Included in Gross Estate) | 发布日期 06/11/1999 |
| 编号 199923018 | UILC 2601.00-00 | 主题 Tax On Generation Skipping Transfers | 发布日期 06/11/1999 |
| 编号 199923017 | UILC 761.01-02 | 主题 Organizations Not Treated as a Partnership | 发布日期 06/11/1999 |
| 编号 199923017 | UILC 7701.01-00 | 主题 Associations v. Corporations | 发布日期 06/11/1999 |
| 编号 199923017 | UILC 7701.02-00 | 主题 Partnerships v. Associations | 发布日期 06/11/1999 |
| 编号 199923017 | UILC 7701.03-00 | 主题 Association v. Trust | 发布日期 06/11/1999 |
| 编号 199923017 | UILC 704.06-00 | 主题 Limitation on Allowance of Losses | 发布日期 06/11/1999 |
| 编号 199923016 | UILC 3231.01-00 | 主题 Employers v. Not Employers | 发布日期 06/11/1999 |
| 编号 199923015 | UILC 3121.04-00 | 主题 Employees | 发布日期 06/11/1999 |
| 编号 199923015 | UILC 3306.05-00 | 主题 Employees | 发布日期 06/11/1999 |
| 编号 199923015 | UILC 3401.04-00 | 主题 Employer-Employee Relationship | 发布日期 06/11/1999 |
| 编号 199923014 | UILC 3121.04-01 | 主题 Common Law Tests | 发布日期 06/11/1999 |
| 编号 199923014 | UILC 3306.05-00 | 主题 Employees | 发布日期 06/11/1999 |
| 编号 199923014 | UILC 3401.04-02 | 主题 Employee v. Not an Employee | 发布日期 06/11/1999 |
| 编号 199923013 | UILC 170.00-00 | 主题 Charitable, Etc. Contributions and Gifts | 发布日期 06/11/1999 |
| 编号 199923013 | UILC 664.03-02 | 主题 Charitable Remainder Unitrust | 发布日期 06/11/1999 |
| 编号 199923012 | UILC 9999.98-00 | 主题 Not Able to Identify Under Present List | 发布日期 06/11/1999 |
| 编号 199923011 | UILC 302.03-00 | 主题 Complete Termination of Interest | 发布日期 06/11/1999 |
