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 199913009 | UILC 482.04-05 | 主题 Rental Expense | 发布日期 04/02/1999 |
| 编号 199913008 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 04/02/1999 |
| 编号 199913007 | UILC 931.00-00 | 主题 Income From Sources Within Guam, American Samoa or the Northern Mariana Islands | 发布日期 04/02/1999 |
| 编号 199913007 | UILC 911.06-01 | 主题 Earned Income v. Not Earned Income | 发布日期 04/02/1999 |
| 编号 199913006 | UILC 6411.00-00 | 主题 Tentative Carryback and Refund Adjustments | 发布日期 04/02/1999 |
| 编号 199913005 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 04/02/1999 |
| 编号 199913004 | UILC 385.01-01 | 主题 Issuer's Classification | 发布日期 04/02/1999 |
| 编号 199913004 | UILC 1273.00-00 | 主题 Determination of Amount of Original Issue Discount | 发布日期 04/02/1999 |
| 编号 199913003 | UILC 1502.90-01 | 主题 Changes in Affiliated Groups | 发布日期 04/02/1999 |
| 编号 199913003 | UILC 404.15-00 | 主题 Amount of Deduction | 发布日期 04/02/1999 |
| 编号 199913002 | UILC 55.01-00 | 主题 In General | 发布日期 04/02/1999 |
| 编号 199913001 | UILC 9999.98-00 | 主题 Not Able to Identify Under Present List | 发布日期 04/02/1999 |
| 编号 199912041 | UILC 401.06-00 | 主题 Required Distributions | 发布日期 03/26/1999 |
| 编号 199912041 | UILC 408.06-00 | 主题 Distributions | 发布日期 03/26/1999 |
| 编号 199912040 | UILC 408.03-00 | 主题 Rollover Contributions | 发布日期 03/26/1999 |
| 编号 199912039 | UILC 2652.01-02 | 主题 Special Election for QTIP | 发布日期 03/26/1999 |
| 编号 199912039 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 03/26/1999 |
| 编号 199912038 | UILC 472.01-00 | 主题 Election | 发布日期 03/26/1999 |
| 编号 199912038 | UILC 9100.11-00 | 主题 Section 472; LIFO Election | 发布日期 03/26/1999 |
| 编号 199912037 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 03/26/1999 |
| 编号 199912036 | UILC 1362.02-03 | 主题 Passive Investment Income | 发布日期 03/26/1999 |
| 编号 199912035 | UILC 501.03-33 | 主题 Lessening the Burdens of Government | 发布日期 03/26/1999 |
| 编号 199912035 | UILC 513.00-00 | 主题 Unrelated v. Not Unrelated Trade or Business | 发布日期 03/26/1999 |
| 编号 199912034 | UILC 2601.04-01 | 主题 Wills or Revocable Trusts Executed Before October 22, 1986 | 发布日期 03/26/1999 |
| 编号 199912034 | UILC 1001.00-00 | 主题 Determination of Amount of and Recognition of Gain or Loss | 发布日期 03/26/1999 |
