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 199907016 | UILC 953.00-00 | 主题 Insurance Income | 发布日期 02/19/1999 |
| 编号 199907016 | UILC 1503.03-00 | 主题 Dual Resident Corporations (Repealed in 1976) | 发布日期 02/19/1999 |
| 编号 199907015 | UILC 2651.01-00 | 主题 Lineal Descendants | 发布日期 02/19/1999 |
| 编号 199907014 | UILC 1502.20-00 | 主题 Loss Disallowance Rule | 发布日期 02/19/1999 |
| 编号 199907014 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 02/19/1999 |
| 编号 199907013 | UILC 664.03-03 | 主题 Unitrust With Income Exception | 发布日期 02/19/1999 |
| 编号 199907012 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 02/19/1999 |
| 编号 199907011 | UILC 469.03-03 | 主题 Definition of Activity | 发布日期 02/19/1999 |
| 编号 199907011 | UILC 469.10-00 | 主题 Other Definitions and Rules | 发布日期 02/19/1999 |
| 编号 199907010 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 02/19/1999 |
| 编号 199907009 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 02/19/1999 |
| 编号 199907008 | UILC 2601.00-00 | 主题 Tax On Generation Skipping Transfers | 发布日期 02/19/1999 |
| 编号 199907007 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 02/19/1999 |
| 编号 199907007 | UILC 355.00-00 | 主题 Distribution of Stock and Securities of a Controlled Corporation | 发布日期 02/19/1999 |
| 编号 199907006 | UILC 336.00-00 | 主题 Gain or Loss Recognized on Property Distributed in Complete Liquidation | 发布日期 02/19/1999 |
| 编号 199907006 | UILC 337.00-00 | 主题 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) | 发布日期 02/19/1999 |
| 编号 199907005 | UILC 338.00-00 | 主题 Certain Stock Purchases Treated as Asset Acquisitions | 发布日期 02/19/1999 |
| 编号 199907005 | UILC 9100.07-00 | 主题 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 发布日期 02/19/1999 |
| 编号 199907004 | UILC 163.07-00 | 主题 Original Issue Discount | 发布日期 02/19/1999 |
| 编号 199907004 | UILC 1012.00-00 | 主题 Basis of Property--Costs | 发布日期 02/19/1999 |
| 编号 199907004 | UILC 1272.00-00 | 主题 Current Inclusion in Income of Original Issue Discount | 发布日期 02/19/1999 |
| 编号 199907004 | UILC 1274.00-00 | 主题 Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property | 发布日期 02/19/1999 |
| 编号 199907004 | UILC 6662.00-00 | 主题 Accuracy-related penalty | 发布日期 02/19/1999 |
| 编号 199907003 | UILC 61.05-03 | 主题 Compensation | 发布日期 02/19/1999 |
| 编号 199907003 | UILC 83.03-02 | 主题 Transferability of Property | 发布日期 02/19/1999 |
