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 199904018 | UILC 7701.00-00 | 主题 Definitions | 发布日期 01/29/1999 |
| 编号 199904018 | UILC 7701.02-00 | 主题 Partnerships v. Associations | 发布日期 01/29/1999 |
| 编号 199904017 | UILC 1001.00-00 | 主题 Determination of Amount of and Recognition of Gain or Loss | 发布日期 01/29/1999 |
| 编号 199904016 | UILC 338.01-02 | 主题 Time in which Election must be made | 发布日期 01/29/1999 |
| 编号 199904016 | UILC 9100.07-00 | 主题 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 发布日期 01/29/1999 |
| 编号 199904015 | UILC 381.04-03 | 主题 Change With Consent of Commissioner | 发布日期 01/29/1999 |
| 编号 199904015 | UILC 446.09-00 | 主题 Method of Accounting; Banks and Financial Institutions; Bad Debts | 发布日期 01/29/1999 |
| 编号 199904014 | UILC 163.08-00 | 主题 Registration-required Obligations | 发布日期 01/29/1999 |
| 编号 199904014 | UILC 4701.01-00 | 主题 Registration-Required Obligation | 发布日期 01/29/1999 |
| 编号 199904013 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 01/29/1999 |
| 编号 199904013 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 01/29/1999 |
| 编号 199904012 | UILC 1001.05-00 | 主题 Fair Market Value of Property | 发布日期 01/29/1999 |
| 编号 199904012 | UILC 367.01-00 | 主题 Transfer to Foreign Corporations Subject to Section 367(a) | 发布日期 01/29/1999 |
| 编号 199904011 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 01/29/1999 |
| 编号 199904010 | UILC 355.00-00 | 主题 Distribution of Stock and Securities of a Controlled Corporation | 发布日期 01/29/1999 |
| 编号 199904010 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 01/29/1999 |
| 编号 199904009 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 01/29/1999 |
| 编号 199904009 | UILC 468B.06-00 | 主题 Other Funds | 发布日期 01/29/1999 |
| 编号 199904008 | UILC 1362.01-02 | 主题 Election After Termination | 发布日期 01/29/1999 |
| 编号 199904007 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 01/29/1999 |
| 编号 199904006 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 01/29/1999 |
| 编号 199904005 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 01/29/1999 |
| 编号 199904004 | UILC 149.02-00 | 主题 Federally Guaranteed Bond Not Exempt | 发布日期 01/29/1999 |
| 编号 199904004 | UILC 149.02-01 | 主题 Exceptions | 发布日期 01/29/1999 |
| 编号 199904003 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 01/29/1999 |
