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 200004030 | UILC 691.00-00 | 主题 Recipients of Income in Respect of Decedents | 发布日期 01/28/2000 |
编号 200004029 | UILC 302.04-00 | 主题 Redemption from Noncorporate Shareholder in Partial Liquidation | 发布日期 01/28/2000 |
编号 200004028 | UILC 1362.01-02 | 主题 Election After Termination | 发布日期 01/28/2000 |
编号 200004027 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 01/28/2000 |
编号 200004026 | UILC 332.00-00 | 主题 Complete Liquidation of Subsidiaries | 发布日期 01/28/2000 |
编号 200004026 | UILC 351.00-00 | 主题 Transfer to Corporation Controlled by Transferor | 发布日期 01/28/2000 |
编号 200004026 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 01/28/2000 |
编号 200004026 | UILC 368.05-00 | 主题 Recapitalization (Type "E") | 发布日期 01/28/2000 |
编号 200004026 | UILC 424.01-00 | 主题 Modification, Extension or Renewal of Options | 发布日期 01/28/2000 |
编号 200004025 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 01/28/2000 |
编号 200004024 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 01/28/2000 |
编号 200004023 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 01/28/2000 |
编号 200004023 | UILC 2652.01-02 | 主题 Special Election for QTIP | 发布日期 01/28/2000 |
编号 200004022 | UILC 121.01-02 | 主题 Ownership | 发布日期 01/28/2000 |
编号 200004021 | UILC 6404.01-03 | 主题 Erroneous or Illegal | 发布日期 01/28/2000 |
编号 200004021 | UILC 7405.00-00 | 主题 Action for Recovery of Erroneous Refunds | 发布日期 01/28/2000 |
编号 200004020 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 01/28/2000 |
编号 200004019 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 01/28/2000 |
编号 200004018 | UILC 9100.09-00 | 主题 Section 442; Accounting Periods | 发布日期 01/28/2000 |
编号 200004017 | UILC 6212.00-00 | 主题 Notice of Deficiency | 发布日期 01/28/2000 |
编号 200004016 | UILC 901.08-00 | 主题 Taxes Used to Provide Subsidies | 发布日期 01/28/2000 |
编号 200004016 | UILC 9114.03-42 | 主题 United Kingdom | 发布日期 01/28/2000 |
编号 200004015 | UILC 1502.20-00 | 主题 Loss Disallowance Rule | 发布日期 01/28/2000 |
编号 200004014 | UILC 661.00-00 | 主题 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 发布日期 01/28/2000 |
编号 200004014 | UILC 662.00-00 | 主题 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and TrustsAccumulating Income or Distributing Corpus | 发布日期 01/28/2000 |