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 199902008 | UILC 721.00-00 | 主题 Nonrecognition of Gain or Loss on Contributions | 发布日期 01/15/1999 |
| 编号 199902008 | UILC 851.00-00 | 主题 Definition of Regulated Investment Company | 发布日期 01/15/1999 |
| 编号 199902008 | UILC 7704.01-00 | 主题 Meaning of | 发布日期 01/15/1999 |
| 编号 199902007 | UILC 174.05-01 | 主题 From Current Deduction to Amortization | 发布日期 01/15/1999 |
| 编号 199902006 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 01/15/1999 |
| 编号 199902005 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 01/15/1999 |
| 编号 199902005 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 01/15/1999 |
| 编号 199902004 | UILC 368.06-00 | 主题 Change in Identity, etc. (Type "F") | 发布日期 01/15/1999 |
| 编号 199902003 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 01/15/1999 |
| 编号 199902002 | UILC 83.01-00 | 主题 When Includible in Gross Income | 发布日期 01/15/1999 |
| 编号 199902002 | UILC 401.29-00 | 主题 Cash or Deferred Arrangements | 发布日期 01/15/1999 |
| 编号 199902002 | UILC 404.00-00 | 主题 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) | 发布日期 01/15/1999 |
| 编号 199902002 | UILC 451.14-00 | 主题 Constructive Receipt | 发布日期 01/15/1999 |
| 编号 199902002 | UILC 671.02-00 | 主题 Persons Treated as Grantors | 发布日期 01/15/1999 |
| 编号 199902002 | UILC 677.00-00 | 主题 Income for Benefit of Grantor | 发布日期 01/15/1999 |
| 编号 199902001 | UILC 302.04-00 | 主题 Redemption from Noncorporate Shareholder in Partial Liquidation | 发布日期 01/15/1999 |
| 编号 199901036 | UILC 6225.01-00 | 主题 Restriction on Assessment and Collection | 发布日期 01/08/1999 |
| 编号 199901036 | UILC 6231.14-00 | 主题 Regulations with Respect to Certain Special Enforcement Areas | 发布日期 01/08/1999 |
| 编号 199901035 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 01/08/1999 |
| 编号 199901034 | UILC 9999.98-00 | 主题 Not Able to Identify Under Present List | 发布日期 01/08/1999 |
| 编号 199901033 | UILC 414.08-00 | 主题 Church Plan | 发布日期 01/08/1999 |
| 编号 199901032 | UILC 29.00-00 | 主题 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 发布日期 01/08/1999 |
| 编号 199901031 | UILC 9100.09-00 | 主题 Section 442; Accounting Periods | 发布日期 01/08/1999 |
| 编号 199901030 | UILC 4945.00-00 | 主题 Excise Taxes on Taxable Expenditures | 发布日期 01/08/1999 |
| 编号 199901029 | UILC 408.03-00 | 主题 Rollover Contributions | 发布日期 01/08/1999 |
