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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.
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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 |
|---|---|---|---|
| 199935009 | 9999.98-00 | Not Able to Identify Under Present List | 09/03/1999 |
| 199935008 | 861.08-01 | Allocation | 09/03/1999 |
| 199935008 | 924.01-00 | Definition of Foreign Trading Gross Receipts | 09/03/1999 |
| 199935007 | 6501.08-10 | Execution of Waiver by Corporation Dissolved or Being Liquidated | 09/03/1999 |
| 199935006 | 151.08-01 | Disallowance in Case of Certain Dependents | 09/03/1999 |
| 199935005 | 28.00.00-00 | ERRONEOUS REFUNDS | 09/03/1999 |
| 199935004 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/03/1999 |
| 199935003 | 2035.00-00 | Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death | 09/03/1999 |
| 199935003 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 09/03/1999 |
| 199935002 | 108.01-02 | Insolvent Taxpayer | 09/03/1999 |
| 199935001 | 808.01-00 | Definition Policyholder Dividends | 09/03/1999 |
| 199934025 | 408.00-00 | Individual Retirement Accounts | 08/27/1999 |
| 199934025 | 408.03-00 | Rollover Contributions | 08/27/1999 |
| 199934024 | 408.03-00 | Rollover Contributions | 08/27/1999 |
| 199934024 | 9999.98-00 | Not Able to Identify Under Present List | 08/27/1999 |
| 199934023 | 1041.01-00 | Transfers Incident to Divorce | 08/27/1999 |
| 199934022 | 1362.01-03 | Late Elections | 08/27/1999 |
| 199934021 | 1362.04-00 | Inadvertent Terminations | 08/27/1999 |
| 199934020 | 9999.98-00 | Not Able to Identify Under Present List | 08/27/1999 |
| 199934019 | 50.00.00-00 | LEVY | 08/27/1999 |
| 199934018 | 32.02-00 | Earned Income | 08/27/1999 |
| 199934017 | 32.00-00 | (Former Section 43 Redesignated Section 32) Earned Income Credit | 08/27/1999 |
| 199934016 | 174.05-01 | From Current Deduction to Amortization | 08/27/1999 |
| 199934015 | 4371.00-00 | Foreign Insurers Policies Tax (Taxable v. Not Taxable) | 08/27/1999 |
| 199934014 | 47.02-01 | Qualified Rehabilitated Building | 08/27/1999 |
