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 199951002 | UILC 897.01-00 | 主题 Foreign Governments and International Organizations | 发布日期 12/24/1999 |
| 编号 199951002 | UILC 897.02-00 | 主题 U.S. Real Property Interest | 发布日期 12/24/1999 |
| 编号 199951002 | UILC 1445.04-02 | 主题 Transferor Is Exempt From U.S. Tax | 发布日期 12/24/1999 |
| 编号 199951002 | UILC 6511.09-00 | 主题 Timeliness of Claim | 发布日期 12/24/1999 |
| 编号 199951001 | UILC 4251.00-00 | 主题 Communications Tax (Taxable v. Not Taxable) | 发布日期 12/24/1999 |
| 编号 199950044 | UILC 401.28-00 | 主题 Union-negotiated Multiemployer Pension Plans | 发布日期 12/17/1999 |
| 编号 199950044 | UILC 415.01-00 | 主题 Limitation for Defined Benefit Plans | 发布日期 12/17/1999 |
| 编号 199950043 | UILC 412.06-00 | 主题 Minimum Funding Waiver | 发布日期 12/17/1999 |
| 编号 199950042 | UILC 4940.00-00 | 主题 Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 发布日期 12/17/1999 |
| 编号 199950041 | UILC 414.09-00 | 主题 Certain Employee Contributions | 发布日期 12/17/1999 |
| 编号 199950040 | UILC 414.09-00 | 主题 Certain Employee Contributions | 发布日期 12/17/1999 |
| 编号 199950039 | UILC 4941.04-00 | 主题 Definition of Self-Dealing | 发布日期 12/17/1999 |
| 编号 199950039 | UILC 4943.04-03 | 主题 Business Enterprise | 发布日期 12/17/1999 |
| 编号 199950039 | UILC 4944.03-00 | 主题 Exception for Program-Related Investments | 发布日期 12/17/1999 |
| 编号 199950039 | UILC 4945.04-00 | 主题 Definition of Taxable Expenditure | 发布日期 12/17/1999 |
| 编号 199950038 | UILC 877.01-00 | 主题 Principal Purpose--the Avoidance of Tax | 发布日期 12/17/1999 |
| 编号 199950037 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 12/17/1999 |
| 编号 199950036 | UILC 103.02-00 | 主题 State and Local | 发布日期 12/17/1999 |
| 编号 199950035 | UILC 3401.04-02 | 主题 Employee v. Not an Employee | 发布日期 12/17/1999 |
| 编号 199950035 | UILC 3401.06-00 | 主题 Not Employees Under Section 530 of 1978 Revenue Act | 发布日期 12/17/1999 |
| 编号 199950035 | UILC 6041.00-00 | 主题 Information at Source | 发布日期 12/17/1999 |
| 编号 199950034 | UILC 151.03-00 | 主题 Dependents | 发布日期 12/17/1999 |
| 编号 199950033 | UILC 6020.02-00 | 主题 Return Prepared by IRS Personnel | 发布日期 12/17/1999 |
| 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 |
