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 199952020 | UILC 1361.05-00 | 主题 Qualified Subchapter S Subsidiary | 发布日期 12/31/1999 |
| 编号 199952020 | UILC 1374.00-00 | 主题 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 发布日期 12/31/1999 |
| 编号 199952019 | UILC 332.01-00 | 主题 Nonrecognition of Gain or Loss | 发布日期 12/31/1999 |
| 编号 199952019 | UILC 337.10-00 | 主题 Section 332 Liquidations | 发布日期 12/31/1999 |
| 编号 199952019 | UILC 381.00-00 | 主题 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) | 发布日期 12/31/1999 |
| 编号 199952019 | UILC 1361.05-00 | 主题 Qualified Subchapter S Subsidiary | 发布日期 12/31/1999 |
| 编号 199952019 | UILC 1374.00-00 | 主题 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 发布日期 12/31/1999 |
| 编号 199952018 | UILC 4371.00-00 | 主题 Foreign Insurers Policies Tax (Taxable v. Not Taxable) | 发布日期 12/31/1999 |
| 编号 199952017 | UILC 162.07-05 | 主题 Commissions | 发布日期 12/31/1999 |
| 编号 199952016 | UILC 6231.07-00 | 主题 Tax Matters Partner | 发布日期 12/31/1999 |
| 编号 199952015 | UILC 9999.98-00 | 主题 Not Able to Identify Under Present List | 发布日期 12/31/1999 |
| 编号 199952014 | 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 |
| 编号 199952014 | UILC 958.00-00 | 主题 Rules for Determining Stock Ownership | 发布日期 12/31/1999 |
| 编号 199952012 | UILC 83.00-00 | 主题 Property Transferred in Connection With Performance of Services | 发布日期 12/31/1999 |
| 编号 199952012 | UILC 83.11-00 | 主题 Nonqualified Stock Options | 发布日期 12/31/1999 |
| 编号 199952012 | UILC 2033.00-00 | 主题 Property in Which Decedent Had an Interest | 发布日期 12/31/1999 |
| 编号 199952012 | UILC 2501.00-00 | 主题 Imposition of Gift Tax (Imposed v. Not Imposed) | 发布日期 12/31/1999 |
| 编号 199952012 | UILC 2701.00-00 | 主题 Special Valuation Rules for Transfers of Interests in Corporations or Partnerships | 发布日期 12/31/1999 |
| 编号 199952012 | UILC 2703.00-00 | 主题 Certain Rights and Restrictions Disregarded | 发布日期 12/31/1999 |
| 编号 199952011 | UILC 832.06-02 | 主题 Unpaid Losses | 发布日期 12/31/1999 |
| 编号 199952010 | UILC 167.00-00 | 主题 Depreciation | 发布日期 12/31/1999 |
| 编号 199952010 | UILC 446.00-00 | 主题 General Rule for Methods of Accounting (Permissible v. Not Permissible) | 发布日期 12/31/1999 |
| 编号 199952009 | UILC 6050I.00-00 | 主题 Returns Relating to Cash Received in Trade or Business | 发布日期 12/31/1999 |
| 编号 199952008 | UILC 6601.00-00 | 主题 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) | 发布日期 12/31/1999 |
| 编号 199952007 | UILC 29.03-00 | 主题 Definitions | 发布日期 12/31/1999 |
