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 199950033 | UILC 6651.04-00 | 主题 Increase in Penalty for Failure to Pay Tax | 发布日期 12/17/1999 |
| 编号 199950033 | UILC 6651.20-00 | 主题 Return Prepared by Service | 发布日期 12/17/1999 |
| 编号 199950032 | UILC 351.02-00 | 主题 Series of Transactions | 发布日期 12/17/1999 |
| 编号 199950032 | UILC 355.09-00 | 主题 Distributions Within a Consolidated Group | 发布日期 12/17/1999 |
| 编号 199950032 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 12/17/1999 |
| 编号 199950031 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 12/17/1999 |
| 编号 199950030 | UILC 121.03-00 | 主题 Election | 发布日期 12/17/1999 |
| 编号 199950029 | UILC 108.00-00 | 主题 Income From Discharge of Indebtedness | 发布日期 12/17/1999 |
| 编号 199950029 | UILC 108.01-00 | 主题 Exclusion From Gross Income | 发布日期 12/17/1999 |
| 编号 199950029 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 12/17/1999 |
| 编号 199950028 | UILC 108.00-00 | 主题 Income From Discharge of Indebtedness | 发布日期 12/17/1999 |
| 编号 199950028 | UILC 108.01-00 | 主题 Exclusion From Gross Income | 发布日期 12/17/1999 |
| 编号 199950028 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 12/17/1999 |
| 编号 199950027 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 12/17/1999 |
| 编号 199950027 | UILC 7701.00-00 | 主题 Definitions | 发布日期 12/17/1999 |
| 编号 199950026 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 12/17/1999 |
| 编号 199950025 | UILC 1362.02-03 | 主题 Passive Investment Income | 发布日期 12/17/1999 |
| 编号 199950024 | UILC 6402.04-01 | 主题 Timing | 发布日期 12/17/1999 |
| 编号 199950024 | UILC 6402.04-02 | 主题 Grounds | 发布日期 12/17/1999 |
| 编号 199950024 | UILC 6402.05-00 | 主题 Who May File a Claim | 发布日期 12/17/1999 |
| 编号 199950023 | UILC 9100.09-00 | 主题 Section 442; Accounting Periods | 发布日期 12/17/1999 |
| 编号 199950022 | UILC 7701.00-00 | 主题 Definitions | 发布日期 12/17/1999 |
| 编号 199950021 | UILC 162.36-00 | 主题 Million Dollar Cap - Executive Employee Compensation | 发布日期 12/17/1999 |
| 编号 199950020 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 12/17/1999 |
| 编号 199950019 | UILC 336.00-00 | 主题 Gain or Loss Recognized on Property Distributed in Complete Liquidation | 发布日期 12/17/1999 |
