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 199903009 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 01/22/1999 |
| 编号 199903008 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 01/22/1999 |
| 编号 199903007 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 01/22/1999 |
| 编号 199903006 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 01/22/1999 |
| 编号 199903005 | UILC 42.10-00 | 主题 Recapture of Credit | 发布日期 01/22/1999 |
| 编号 199903004 | UILC 42.14-00 | 主题 Secretary's Authority to Provide Regulations | 发布日期 01/22/1999 |
| 编号 199903003 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 01/22/1999 |
| 编号 199903002 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 01/22/1999 |
| 编号 199903001 | UILC 2055.12-10 | 主题 Reformations of Nonqualifying Interests | 发布日期 01/22/1999 |
| 编号 199903001 | UILC 664.03-01 | 主题 Charitable Remainder Annuity Trust | 发布日期 01/22/1999 |
| 编号 199902018 | UILC 9999.98-00 | 主题 Not Able to Identify Under Present List | 发布日期 01/15/1999 |
| 编号 199902017 | UILC 414.09-00 | 主题 Certain Employee Contributions | 发布日期 01/15/1999 |
| 编号 199902016 | UILC 501.09-01 | 主题 Permissible Benefits | 发布日期 01/15/1999 |
| 编号 199902015 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 01/15/1999 |
| 编号 199902014 | UILC 2056.07-00 | 主题 Qualified Terminable Interest Property | 发布日期 01/15/1999 |
| 编号 199902013 | UILC 1502.20-00 | 主题 Loss Disallowance Rule | 发布日期 01/15/1999 |
| 编号 199902013 | UILC 9100.21-00 | 主题 Section 6(c)(3) of PL 97-354; Qualified Oil Corporation | 发布日期 01/15/1999 |
| 编号 199902012 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 01/15/1999 |
| 编号 199902011 | UILC 355.05-00 | 主题 Control | 发布日期 01/15/1999 |
| 编号 199902010 | UILC 468A.04-02 | 主题 Revised Schedules | 发布日期 01/15/1999 |
| 编号 199902009 | UILC 561.00-00 | 主题 Deduction v. Not a Deduction for Dividends Paid | 发布日期 01/15/1999 |
| 编号 199902009 | UILC 562.02-00 | 主题 Distributions in Liquidation | 发布日期 01/15/1999 |
| 编号 199902009 | UILC 852.01-00 | 主题 Investment Company Taxable Income | 发布日期 01/15/1999 |
| 编号 199902008 | UILC 704.01-02 | 主题 Economic Effect | 发布日期 01/15/1999 |
| 编号 199902008 | UILC 704.01-04 | 主题 Section 704(c) Considerations | 发布日期 01/15/1999 |
