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 200206014 | UILC 446.04-17 | 主题 Change in Method of Accounting for Depreciation | 发布日期 02/08/2002 |
| 编号 200206013 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 02/08/2002 |
| 编号 200206012 | UILC 263A.06-02 | 主题 3-Year Average Method | 发布日期 02/08/2002 |
| 编号 200206011 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 02/08/2002 |
| 编号 200206010 | UILC 904.03-20 | 主题 Look-Through Rules | 发布日期 02/08/2002 |
| 编号 200206010 | UILC 954.02-00 | 主题 Foreign Personal Holding Company Income | 发布日期 02/08/2002 |
| 编号 200206009 | UILC 7402.00-00 | 主题 Jurisdiction of District Courts | 发布日期 02/08/2002 |
| 编号 200206008 | UILC 881.00-00 | 主题 Tax on Income of Foreign Corporations Not Connected with United States Business | 发布日期 02/08/2002 |
| 编号 200206008 | UILC 9111.19-02 | 主题 Related Civil Action | 发布日期 02/08/2002 |
| 编号 200206007 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 02/08/2002 |
| 编号 200206006 | UILC 988.00-00 | 主题 Treatment of Certain Foreign Currency Transactions | 发布日期 02/08/2002 |
| 编号 200206006 | UILC 351.00-00 | 主题 Transfer to Corporation Controlled by Transferor | 发布日期 02/08/2002 |
| 编号 200206006 | UILC 357.01-00 | 主题 Tax Avoidance Purpose v. No Avoidance Purpose | 发布日期 02/08/2002 |
| 编号 200206006 | UILC 362.00-00 | 主题 Basis to Corporations | 发布日期 02/08/2002 |
| 编号 200206006 | UILC 482.00-00 | 主题 Allocation of Income and Deductions Among Taxpayers | 发布日期 02/08/2002 |
| 编号 200206005 | UILC 162.34-00 | 主题 Stock Reacquisition Expenses | 发布日期 02/08/2002 |
| 编号 200206005 | UILC 162.34-04 | 主题 Interest Portion | 发布日期 02/08/2002 |
| 编号 200206004 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 02/08/2002 |
| 编号 200206003 | UILC 83.08-00 | 主题 Deduction by Employer | 发布日期 02/08/2002 |
| 编号 200206002 | UILC 9999.98-00 | 主题 Not Able to Identify Under Present List | 发布日期 02/08/2002 |
| 编号 200206001 | UILC 9999.98-00 | 主题 Not Able to Identify Under Present List | 发布日期 02/08/2002 |
| 编号 200205050 | UILC 401.00-00 | 主题 Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 发布日期 02/01/2002 |
| 编号 200205049 | UILC 507.00-00 | 主题 Termination of Private Foundation Status | 发布日期 02/01/2002 |
| 编号 200205049 | UILC 501.03-02 | 主题 Foundations | 发布日期 02/01/2002 |
| 编号 200205049 | UILC 509.03-00 | 主题 Continuation of Private Foundation Status | 发布日期 02/01/2002 |
