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 199909017 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 03/05/1999 |
| 编号 199909016 | UILC 2501.00-00 | 主题 Imposition of Gift Tax (Imposed v. Not Imposed) | 发布日期 03/05/1999 |
| 编号 199909016 | UILC 2036.11-00 | 主题 Transfer v. Not a Transfer | 发布日期 03/05/1999 |
| 编号 199909016 | UILC 2038.00-00 | 主题 Revocable Transfers (Included v. Not Included in Gross Estate) | 发布日期 03/05/1999 |
| 编号 199909016 | UILC 2601.04-01 | 主题 Wills or Revocable Trusts Executed Before October 22, 1986 | 发布日期 03/05/1999 |
| 编号 199909015 | UILC 338.00-00 | 主题 Certain Stock Purchases Treated as Asset Acquisitions | 发布日期 03/05/1999 |
| 编号 199909015 | UILC 9100.07-00 | 主题 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 发布日期 03/05/1999 |
| 编号 199909014 | UILC 29.00-00 | 主题 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 发布日期 03/05/1999 |
| 编号 199909013 | UILC 7701.02-00 | 主题 Partnerships v. Associations | 发布日期 03/05/1999 |
| 编号 199909013 | UILC 7871.00-00 | 主题 Indian Tribal Governments Treated As States For Certain Purposes | 发布日期 03/05/1999 |
| 编号 199909012 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 03/05/1999 |
| 编号 199909011 | UILC 1361.00-00 | 主题 Definitions | 发布日期 03/05/1999 |
| 编号 199909010 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 03/05/1999 |
| 编号 199909009 | UILC 1502.75-00 | 主题 Filing Requirements | 发布日期 03/05/1999 |
| 编号 199909009 | UILC 9100.20-00 | 主题 Section 1502; Election to File Consolidated Return | 发布日期 03/05/1999 |
| 编号 199909008 | UILC 468A.04-02 | 主题 Revised Schedules | 发布日期 03/05/1999 |
| 编号 199909007 | UILC 475.00-00 | 主题 Mark to Market Accounting Method for Dealers in Securities | 发布日期 03/05/1999 |
| 编号 199909007 | UILC 166.00-00 | 主题 Bad Debts | 发布日期 03/05/1999 |
| 编号 199909006 | UILC 468A.04-02 | 主题 Revised Schedules | 发布日期 03/05/1999 |
| 编号 199909005 | UILC 482.02-00 | 主题 Control | 发布日期 03/05/1999 |
| 编号 199909004 | UILC 864.01-04 | 主题 Trading in Securities | 发布日期 03/05/1999 |
| 编号 199909003 | UILC 61.03-00 | 主题 Loan or Mortgage v. Sale | 发布日期 03/05/1999 |
| 编号 199909003 | UILC 446.01-05 | 主题 Inventory | 发布日期 03/05/1999 |
| 编号 199909003 | UILC 1001.02-00 | 主题 Amount Realized | 发布日期 03/05/1999 |
| 编号 199909002 | UILC 61.03-00 | 主题 Loan or Mortgage v. Sale | 发布日期 03/05/1999 |
