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 199945042 | UILC 09.29.00-00 | 主题 BANKRUPTCY CODE CASES: Penalties | 发布日期 11/12/1999 |
| 编号 199945042 | UILC 09.09.01-01 | 主题 BCC: Ch 7: Distrib. of prop. of estate: Nonpecuniary penalties | 发布日期 11/12/1999 |
| 编号 199945041 | UILC 9999.92-00 | 主题 Issues Related to Statutes Other Than Contained in Internal Revenue Code | 发布日期 11/12/1999 |
| 编号 199945040 | UILC 7206.10-00 | 主题 Signing Statements Under Perjury | 发布日期 11/12/1999 |
| 编号 199945039 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 11/12/1999 |
| 编号 199945038 | UILC 1033.00-00 | 主题 Involuntary Conversion | 发布日期 11/12/1999 |
| 编号 199945038 | UILC 7701.00-00 | 主题 Definitions | 发布日期 11/12/1999 |
| 编号 199945037 | UILC 1502.20-00 | 主题 Loss Disallowance Rule | 发布日期 11/12/1999 |
| 编号 199945036 | UILC 338.00-00 | 主题 Certain Stock Purchases Treated as Asset Acquisitions | 发布日期 11/12/1999 |
| 编号 199945036 | UILC 9100.06-00 | 主题 Section 338(g); Election Under Section 1.338-1T(c)(1) | 发布日期 11/12/1999 |
| 编号 199945035 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 11/12/1999 |
| 编号 199945034 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 11/12/1999 |
| 编号 199945033 | UILC 2632.01-00 | 主题 Time and Manner of Allocation | 发布日期 11/12/1999 |
| 编号 199945033 | UILC 2654.00-00 | 主题 Special Rules | 发布日期 11/12/1999 |
| 编号 199945032 | UILC 4982.00-00 | 主题 Excise Tax on Undistributed Income of Regulated Investment Companies | 发布日期 11/12/1999 |
| 编号 199945031 | UILC 851.00-00 | 主题 Definition of Regulated Investment Company | 发布日期 11/12/1999 |
| 编号 199945031 | UILC 852.00-00 | 主题 Taxation of Regulated Investment Companies and Their Shareholders | 发布日期 11/12/1999 |
| 编号 199945031 | UILC 305.00-00 | 主题 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | 发布日期 11/12/1999 |
| 编号 199945030 | UILC 368.01-00 | 主题 Statutory Merger or Consolidation (Type "A") | 发布日期 11/12/1999 |
| 编号 199945029 | UILC 338.01-02 | 主题 Time in which Election must be made | 发布日期 11/12/1999 |
| 编号 199945029 | UILC 9100.07-00 | 主题 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 发布日期 11/12/1999 |
| 编号 199945028 | UILC 6501.08-14 | 主题 Successive Waivers | 发布日期 11/12/1999 |
| 编号 199945027 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 11/12/1999 |
| 编号 199945026 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 11/12/1999 |
| 编号 199945025 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 11/12/1999 |
