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 199952052 | UILC 877.08-00 | 主题 Ruling Submission by Expatriating Long-Term Resident | 发布日期 12/31/1999 |
| 编号 199952051 | UILC 877.08-00 | 主题 Ruling Submission by Expatriating Long-Term Resident | 发布日期 12/31/1999 |
| 编号 199952050 | UILC 355.00-00 | 主题 Distribution of Stock and Securities of a Controlled Corporation | 发布日期 12/31/1999 |
| 编号 199952050 | UILC 355.04-00 | 主题 Business Purpose | 发布日期 12/31/1999 |
| 编号 199952049 | UILC 115.00-00 | 主题 Income of States, Municipalities, etc. | 发布日期 12/31/1999 |
| 编号 199952048 | UILC 3401.04-01 | 主题 Employer v. Not an Employer | 发布日期 12/31/1999 |
| 编号 199952048 | UILC 3121.16-02 | 主题 Nonqualified Deferred Compensation Plans | 发布日期 12/31/1999 |
| 编号 199952047 | UILC 162.04-02 | 主题 Insurance | 发布日期 12/31/1999 |
| 编号 199952046 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 12/31/1999 |
| 编号 199952045 | UILC 457.01-00 | 主题 Year of Inclusion in Gross Income | 发布日期 12/31/1999 |
| 编号 199952045 | UILC 457.05-00 | 主题 Eligible Deferred Compensation Plan Defined | 发布日期 12/31/1999 |
| 编号 199952044 | UILC 2055.12-07 | 主题 Guaranteed Annuity Lead Interest | 发布日期 12/31/1999 |
| 编号 199952044 | UILC 2055.12-10 | 主题 Reformations of Nonqualifying Interests | 发布日期 12/31/1999 |
| 编号 199952043 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 12/31/1999 |
| 编号 199952042 | UILC 457.01-00 | 主题 Year of Inclusion in Gross Income | 发布日期 12/31/1999 |
| 编号 199952042 | UILC 457.05-00 | 主题 Eligible Deferred Compensation Plan Defined | 发布日期 12/31/1999 |
| 编号 199952041 | UILC 877.03-00 | 主题 Alternative Tax | 发布日期 12/31/1999 |
| 编号 199952041 | UILC 351.00-00 | 主题 Transfer to Corporation Controlled by Transferor | 发布日期 12/31/1999 |
| 编号 199952041 | UILC 357.00-00 | 主题 Assumption of Liability (Gain Recognized v. Not Recognized) | 发布日期 12/31/1999 |
| 编号 199952041 | UILC 367.03-14 | 主题 Failure to Comply | 发布日期 12/31/1999 |
| 编号 199952041 | UILC 482.01-00 | 主题 Organization, Trade or Business | 发布日期 12/31/1999 |
| 编号 199952041 | UILC 482.15-00 | 主题 Sham Transaction | 发布日期 12/31/1999 |
| 编号 199952041 | UILC 1491.01-00 | 主题 Transfer by a United States Citizen or Resident, or by a Domestic Corporation or Partnership, or by an Estate or Trust | 发布日期 12/31/1999 |
| 编号 199952040 | UILC 468B.01-00 | 主题 In General | 发布日期 12/31/1999 |
| 编号 199952040 | UILC 671.00-00 | 主题 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 发布日期 12/31/1999 |
