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 200020050 | UILC 9114.03-13 | 主题 Germany | 发布日期 05/19/2000 |
| 编号 200020050 | UILC 4371.00-00 | 主题 Foreign Insurers Policies Tax (Taxable v. Not Taxable) | 发布日期 05/19/2000 |
| 编号 200020049 | UILC 877.08-00 | 主题 Ruling Submission by Expatriating Long-Term Resident | 发布日期 05/19/2000 |
| 编号 200020048 | UILC 72.00-00 | 主题 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 发布日期 05/19/2000 |
| 编号 200020048 | UILC 101.00-00 | 主题 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) | 发布日期 05/19/2000 |
| 编号 200020048 | UILC 403.00-00 | 主题 Taxation of Employee Annuities (Taxable v. Not Taxable) | 发布日期 05/19/2000 |
| 编号 200020048 | UILC 368.00-00 | 主题 Definitions Relating to Corporate Reorganizations | 发布日期 05/19/2000 |
| 编号 200020048 | UILC 1502.00-00 | 主题 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 发布日期 05/19/2000 |
| 编号 200020047 | UILC 877.01-00 | 主题 Principal Purpose--the Avoidance of Tax | 发布日期 05/19/2000 |
| 编号 200020046 | UILC 61.00-00 | 主题 Gross Income v. Not Gross Income | 发布日期 05/19/2000 |
| 编号 200020046 | UILC 61.03-00 | 主题 Loan or Mortgage v. Sale | 发布日期 05/19/2000 |
| 编号 200020046 | UILC 61.43-00 | 主题 Form v. Substance | 发布日期 05/19/2000 |
| 编号 200020046 | UILC 451.01-00 | 主题 Annual Theory | 发布日期 05/19/2000 |
| 编号 200020045 | UILC 61.00-00 | 主题 Gross Income v. Not Gross Income | 发布日期 05/19/2000 |
| 编号 200020045 | UILC 61.03-00 | 主题 Loan or Mortgage v. Sale | 发布日期 05/19/2000 |
| 编号 200020045 | UILC 61.43-00 | 主题 Form v. Substance | 发布日期 05/19/2000 |
| 编号 200020045 | UILC 451.01-00 | 主题 Annual Theory | 发布日期 05/19/2000 |
| 编号 200020044 | UILC 338.05-00 | 主题 Elective Recognition of Gain or Loss by Target Corporation - Together with Nonrecognition of Gain or Loss on Stock Sold by Selling Consolidated Group | 发布日期 05/19/2000 |
| 编号 200020044 | UILC 9100.07-00 | 主题 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 发布日期 05/19/2000 |
| 编号 200020043 | UILC 61.00-00 | 主题 Gross Income v. Not Gross Income | 发布日期 05/19/2000 |
| 编号 200020043 | UILC 61.03-00 | 主题 Loan or Mortgage v. Sale | 发布日期 05/19/2000 |
| 编号 200020043 | UILC 61.43-00 | 主题 Form v. Substance | 发布日期 05/19/2000 |
| 编号 200020043 | UILC 451.01-00 | 主题 Annual Theory | 发布日期 05/19/2000 |
| 编号 200020042 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 05/19/2000 |
| 编号 200020041 | UILC 9100.07-00 | 主题 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 发布日期 05/19/2000 |
