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 199906037 | UILC 3406.02-00 | 主题 Reportable Payment | 发布日期 02/12/1999 |
| 编号 199906037 | UILC 6041.01-00 | 主题 Persons Engaged in Trade or Business | 发布日期 02/12/1999 |
| 编号 199906037 | UILC 6041.02-00 | 主题 Payments in Course of Trade or Business | 发布日期 02/12/1999 |
| 编号 199906036 | UILC 115.02-00 | 主题 Separate Entity v. Integral Part | 发布日期 02/12/1999 |
| 编号 199906035 | UILC 1248.01-01 | 主题 Credit for Foreign Taxes | 发布日期 02/12/1999 |
| 编号 199906035 | UILC 1248.02-00 | 主题 Determination of Earnings and Profits | 发布日期 02/12/1999 |
| 编号 199906035 | UILC 902.06-00 | 主题 Distributions Out of Pre-1987 Earnings | 发布日期 02/12/1999 |
| 编号 199906035 | UILC 964.01-00 | 主题 Earnings and Profits | 发布日期 02/12/1999 |
| 编号 199906034 | UILC 9999.98-00 | 主题 Not Able to Identify Under Present List | 发布日期 02/12/1999 |
| 编号 199906033 | UILC 9999.98-00 | 主题 Not Able to Identify Under Present List | 发布日期 02/12/1999 |
| 编号 199906032 | UILC 9999.98-00 | 主题 Not Able to Identify Under Present List | 发布日期 02/12/1999 |
| 编号 199906031 | UILC 9999.98-00 | 主题 Not Able to Identify Under Present List | 发布日期 02/12/1999 |
| 编号 199906030 | UILC 9999.98-00 | 主题 Not Able to Identify Under Present List | 发布日期 02/12/1999 |
| 编号 199906029 | UILC 9999.98-00 | 主题 Not Able to Identify Under Present List | 发布日期 02/12/1999 |
| 编号 199906028 | UILC 29.00-00 | 主题 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 发布日期 02/12/1999 |
| 编号 199906027 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 02/12/1999 |
| 编号 199906026 | UILC 162.00-00 | 主题 Trade or Business (Deductible v. Not Deductible) | 发布日期 02/12/1999 |
| 编号 199906026 | UILC 61.08-00 | 主题 General Exclusions From Gross Income | 发布日期 02/12/1999 |
| 编号 199906025 | UILC 465.00-00 | 主题 Deductions Limited to Amount at Risk | 发布日期 02/12/1999 |
| 编号 199906025 | UILC 752.00-00 | 主题 Treatment of Certain Liabilities | 发布日期 02/12/1999 |
| 编号 199906025 | UILC 752.03-00 | 主题 Liability to Which Property is Subject | 发布日期 02/12/1999 |
| 编号 199906025 | UILC 752.07-00 | 主题 Sharing Non-recourse Liabilities | 发布日期 02/12/1999 |
| 编号 199906024 | UILC 355.01-02 | 主题 Split-Up | 发布日期 02/12/1999 |
| 编号 199906023 | UILC 104.00-00 | 主题 Compensation for Injuries and Sickness (Excluded v. Not Excluded) | 发布日期 02/12/1999 |
| 编号 199906022 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 02/12/1999 |
