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 |
|---|---|---|---|
| 199933020 | 2601.03-01 | Irrevocable Trusts | 08/20/1999 |
| 199933019 | 302.03-00 | Complete Termination of Interest | 08/20/1999 |
| 199933018 | 4081.00-00 | Gasoline and Diesel Fuels | 08/20/1999 |
| 199933017 | 04.15.00-00 | ASSESSMENTS: Validity | 08/20/1999 |
| 199933017 | 85.02.00-00 | WAIVERS: Collection | 08/20/1999 |
| 199933017 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 08/20/1999 |
| 199933016 | 1362.02-03 | Passive Investment Income | 08/20/1999 |
| 199933015 | 4251.00-00 | Communications Tax (Taxable v. Not Taxable) | 08/20/1999 |
| 199933014 | 4251.00-00 | Communications Tax (Taxable v. Not Taxable) | 08/20/1999 |
| 199933013 | 162.04-03 | Capture Insurance | 08/20/1999 |
| 199933012 | 1502.76-01 | Income Allocation | 08/20/1999 |
| 199933011 | 17.12.07-00 | COMP. AND SETTLEMENT: Compu. of income: Payments on offer | 08/20/1999 |
| 199933010 | 3231.01-00 | Employers v. Not Employers | 08/20/1999 |
| 199933009 | 3231.01-00 | Employers v. Not Employers | 08/20/1999 |
| 199933008 | 833.02-00 | Special Deduction | 08/20/1999 |
| 199933007 | 3401.01-00 | Wages Subject to Withholding | 08/20/1999 |
| 199933007 | 3402.04-00 | Included and Excluded Wages (50% Rule) | 08/20/1999 |
| 199933006 | 7431.00-00 | Civil Damages for Unauthorized Disclosure of Returns Information | 08/20/1999 |
| 199933005 | 311.01-00 | With Respect to its Stock | 08/20/1999 |
| 199933005 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 08/20/1999 |
| 199933005 | 482.00-00 | Allocation of Income and Deductions Among Taxpayers | 08/20/1999 |
| 199933005 | 446.03-00 | Methods of Accounting (Permissible Method v. Not Permissible) | 08/20/1999 |
| 199933004 | 6225.00-00 | Assessments Made Only After Partnership Level Proceedings Are Completed | 08/20/1999 |
| 199933004 | 6404.00-00 | Abatements | 08/20/1999 |
| 199933003 | 165.13-00 | Abandonment Losses | 08/20/1999 |
