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 199908038 | UILC 513.03-00 | 主题 Cooperatives | 发布日期 02/26/1999 |
| 编号 199908037 | UILC 42.04-00 | 主题 Eligible Basis | 发布日期 02/26/1999 |
| 编号 199908037 | UILC 42.10-00 | 主题 Recapture of Credit | 发布日期 02/26/1999 |
| 编号 199908036 | UILC 355.03-01 | 主题 Five-Year Requirement | 发布日期 02/26/1999 |
| 编号 199908036 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 02/26/1999 |
| 编号 199908035 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 02/26/1999 |
| 编号 199908034 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 02/26/1999 |
| 编号 199908033 | UILC 2511.00-00 | 主题 Transfers in General (Gift v. Not a Gift) | 发布日期 02/26/1999 |
| 编号 199908032 | UILC 2702.02-02 | 主题 Personal Residence in Trust | 发布日期 02/26/1999 |
| 编号 199908031 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 02/26/1999 |
| 编号 199908031 | UILC 2652.01-02 | 主题 Special Election for QTIP | 发布日期 02/26/1999 |
| 编号 199908030 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 02/26/1999 |
| 编号 199908029 | UILC 9100.22-00 | 主题 Other | 发布日期 02/26/1999 |
| 编号 199908029 | UILC 877.00-00 | 主题 Expatriation to Avoid Tax | 发布日期 02/26/1999 |
| 编号 199908028 | UILC 9100.22-00 | 主题 Other | 发布日期 02/26/1999 |
| 编号 199908028 | UILC 877.00-00 | 主题 Expatriation to Avoid Tax | 发布日期 02/26/1999 |
| 编号 199908027 | UILC 9100.22-00 | 主题 Other | 发布日期 02/26/1999 |
| 编号 199908027 | UILC 877.00-00 | 主题 Expatriation to Avoid Tax | 发布日期 02/26/1999 |
| 编号 199908026 | UILC 351.00-00 | 主题 Transfer to Corporation Controlled by Transferor | 发布日期 02/26/1999 |
| 编号 199908025 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 02/26/1999 |
| 编号 199908024 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 02/26/1999 |
| 编号 199908024 | UILC 2652.01-00 | 主题 Transferor Defined | 发布日期 02/26/1999 |
| 编号 199908024 | UILC 2632.03-00 | 主题 Allocation of Unused GST Exemption | 发布日期 02/26/1999 |
| 编号 199908023 | UILC 856.04-00 | 主题 Rents From Real Property | 发布日期 02/26/1999 |
| 编号 199908022 | UILC 2036.00-00 | 主题 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 发布日期 02/26/1999 |
