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 199951040 | UILC 4942.03-07 | 主题 Set-Asides | 发布日期 12/24/1999 |
| 编号 199951039 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 12/24/1999 |
| 编号 199951038 | UILC 1033.02-00 | 主题 Definition of Involuntary Conversion Events | 发布日期 12/24/1999 |
| 编号 199951037 | UILC 1033.02-00 | 主题 Definition of Involuntary Conversion Events | 发布日期 12/24/1999 |
| 编号 199951036 | UILC 338.00-00 | 主题 Certain Stock Purchases Treated as Asset Acquisitions | 发布日期 12/24/1999 |
| 编号 199951036 | UILC 9100.06-00 | 主题 Section 338(g); Election Under Section 1.338-1T(c)(1) | 发布日期 12/24/1999 |
| 编号 199951035 | UILC 465.01-02 | 主题 Amounts Protected Against Loss | 发布日期 12/24/1999 |
| 编号 199951034 | UILC 32.00-00 | 主题 (Former Section 43 Redesignated Section 32) Earned Income Credit | 发布日期 12/24/1999 |
| 编号 199951033 | UILC 351.00-00 | 主题 Transfer to Corporation Controlled by Transferor | 发布日期 12/24/1999 |
| 编号 199951033 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 12/24/1999 |
| 编号 199951032 | UILC 2702.00-00 | 主题 Special Valuation Rules for Transfers in Trust | 发布日期 12/24/1999 |
| 编号 199951031 | UILC 2702.00-00 | 主题 Special Valuation Rules for Transfers in Trust | 发布日期 12/24/1999 |
| 编号 199951030 | UILC 877.01-00 | 主题 Principal Purpose--the Avoidance of Tax | 发布日期 12/24/1999 |
| 编号 199951029 | UILC 2056.07-03 | 主题 Qualifying Interest | 发布日期 12/24/1999 |
| 编号 199951028 | UILC 2601.03-01 | 主题 Irrevocable Trusts | 发布日期 12/24/1999 |
| 编号 199951028 | UILC 1001.00-00 | 主题 Determination of Amount of and Recognition of Gain or Loss | 发布日期 12/24/1999 |
| 编号 199951028 | UILC 2501.00-00 | 主题 Imposition of Gift Tax (Imposed v. Not Imposed) | 发布日期 12/24/1999 |
| 编号 199951028 | UILC 1223.00-00 | 主题 Holding Period of Capital Assets | 发布日期 12/24/1999 |
| 编号 199951028 | UILC 2036.00-00 | 主题 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 发布日期 12/24/1999 |
| 编号 199951027 | UILC 351.00-00 | 主题 Transfer to Corporation Controlled by Transferor | 发布日期 12/24/1999 |
| 编号 199951027 | UILC 367.00-00 | 主题 Foreign Corporations | 发布日期 12/24/1999 |
| 编号 199951027 | UILC 897.00-00 | 主题 Disposition of Investment in United States Real Property | 发布日期 12/24/1999 |
| 编号 199951026 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 12/24/1999 |
| 编号 199951025 | UILC 817.08-04 | 主题 Look-Through Diversification | 发布日期 12/24/1999 |
| 编号 199951024 | UILC 118.00-00 | 主题 Contributions to the Capital of a Corporation | 发布日期 12/24/1999 |
