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 200002027 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 01/14/2000 |
| 编号 200002026 | UILC 9114.03-19 | 主题 Ireland | 发布日期 01/14/2000 |
| 编号 200002025 | UILC 721.00-00 | 主题 Nonrecognition of Gain or Loss on Contributions | 发布日期 01/14/2000 |
| 编号 200002024 | UILC 1362.02-03 | 主题 Passive Investment Income | 发布日期 01/14/2000 |
| 编号 200002023 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 01/14/2000 |
| 编号 200002022 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 01/14/2000 |
| 编号 200002021 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 01/14/2000 |
| 编号 200002020 | UILC 170.14-00 | 主题 Qualified Conservation Contribution | 发布日期 01/14/2000 |
| 编号 200002019 | UILC 704.01-00 | 主题 Partnership Agreement | 发布日期 01/14/2000 |
| 编号 200002019 | UILC 482.00-00 | 主题 Allocation of Income and Deductions Among Taxpayers | 发布日期 01/14/2000 |
| 编号 200002019 | UILC 61.43-00 | 主题 Form v. Substance | 发布日期 01/14/2000 |
| 编号 200002018 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 01/14/2000 |
| 编号 200002017 | UILC 457.01-00 | 主题 Year of Inclusion in Gross Income | 发布日期 01/14/2000 |
| 编号 200002017 | UILC 457.05-00 | 主题 Eligible Deferred Compensation Plan Defined | 发布日期 01/14/2000 |
| 编号 200002017 | UILC 457.12-02 | 主题 Custodial Accounts and Contracts | 发布日期 01/14/2000 |
| 编号 200002016 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 01/14/2000 |
| 编号 200002015 | UILC 469.00-00 | 主题 Passive Activity Losses and Credits Limited | 发布日期 01/14/2000 |
| 编号 200002014 | UILC 103.12-05 | 主题 Specific Facilities | 发布日期 01/14/2000 |
| 编号 200002013 | UILC 6427.02-00 | 主题 Intercity, Local, or School Buses | 发布日期 01/14/2000 |
| 编号 200002012 | UILC 936.00-00 | 主题 Puerto Rico and Possession Tax Credit | 发布日期 01/14/2000 |
| 编号 200002012 | UILC 936.01-00 | 主题 Qualification For Tax Credit | 发布日期 01/14/2000 |
| 编号 200002012 | UILC 338.00-00 | 主题 Certain Stock Purchases Treated as Asset Acquisitions | 发布日期 01/14/2000 |
| 编号 200002011 | UILC 2055.00-00 | 主题 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 发布日期 01/14/2000 |
| 编号 200002010 | UILC 351.00-00 | 主题 Transfer to Corporation Controlled by Transferor | 发布日期 01/14/2000 |
| 编号 200002009 | UILC 1502.20-00 | 主题 Loss Disallowance Rule | 发布日期 01/14/2000 |
