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 200207018 | UILC 2601.03-01 | 主题 Irrevocable Trusts | 发布日期 02/15/2002 |
| 编号 200207017 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 02/15/2002 |
| 编号 200207016 | UILC 468A.00-00 | 主题 Special Rules for Decommissioning Cost | 发布日期 02/15/2002 |
| 编号 200207015 | UILC 1366.00-00 | 主题 Pass-Thru of Items to Shareholders | 发布日期 02/15/2002 |
| 编号 200207015 | UILC 1377.02-00 | 主题 Post-termination Transition Period | 发布日期 02/15/2002 |
| 编号 200207014 | UILC 382.07-03 | 主题 Equity Structure Shift | 发布日期 02/15/2002 |
| 编号 200207013 | UILC 7871.00-00 | 主题 Indian Tribal Governments Treated As States For Certain Purposes | 发布日期 02/15/2002 |
| 编号 200207012 | UILC 861.08-05 | 主题 Research and Experimental Expenditures -- Allocation | 发布日期 02/15/2002 |
| 编号 200207012 | UILC 861.08-06 | 主题 Research and Experimental Expenditures -- Apportionment -- Sales Method | 发布日期 02/15/2002 |
| 编号 200207012 | UILC 861.08-07 | 主题 Research and Experimental Expenditures -- Apportionment -- Gross Income Method | 发布日期 02/15/2002 |
| 编号 200207012 | UILC 861.15-00 | 主题 Allocation Apportionment of Research and Experimental Expenditures (In General) | 发布日期 02/15/2002 |
| 编号 200207011 | UILC 263.00-00 | 主题 Capital Expenditures (Deductible v. Not Deductible) | 发布日期 02/15/2002 |
| 编号 200207010 | UILC 142.08-00 | 主题 Qualified Hazardous Waste Facilities | 发布日期 02/15/2002 |
| 编号 200207010 | UILC 142.11-00 | 主题 Solid Waste Disposal Facility | 发布日期 02/15/2002 |
| 编号 200207009 | UILC 29.00-00 | 主题 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 发布日期 02/15/2002 |
| 编号 200207008 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 02/15/2002 |
| 编号 200207007 | UILC 671.04-00 | 主题 Method of Reporting | 发布日期 02/15/2002 |
| 编号 200207006 | UILC 174.00-00 | 主题 Research and Experimental Expenditures (Deductible v. Not Deductible) | 发布日期 02/15/2002 |
| 编号 200207006 | UILC 197.00-00 | 主题 Amortization of Goodwill & Certain Other Intangibles | 发布日期 02/15/2002 |
| 编号 200207006 | UILC 263.00-00 | 主题 Capital Expenditures (Deductible v. Not Deductible) | 发布日期 02/15/2002 |
| 编号 200207005 | UILC 424.01-00 | 主题 Modification, Extension or Renewal of Options | 发布日期 02/15/2002 |
| 编号 200207004 | UILC 41.01-00 | 主题 Alternative Incremental Credit | 发布日期 02/15/2002 |
| 编号 200207003 | UILC 861.09-06 | 主题 Asset Method of Apportionment | 发布日期 02/15/2002 |
| 编号 200207002 | UILC 382.01-00 | 主题 General Rule | 发布日期 02/15/2002 |
| 编号 200207001 | UILC 877.01-00 | 主题 Principal Purpose--the Avoidance of Tax | 发布日期 02/15/2002 |
