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 199945024 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 11/12/1999 |
| 编号 199945023 | UILC 6041.03-00 | 主题 Fixed or Determinable Gains, Profits, or Income | 发布日期 11/12/1999 |
| 编号 199945023 | UILC 6045.00-00 | 主题 Returns of Brokers | 发布日期 11/12/1999 |
| 编号 199945023 | UILC 6049.01-00 | 主题 Reportable Interest | 发布日期 11/12/1999 |
| 编号 199945022 | UILC 2601.00-00 | 主题 Tax On Generation Skipping Transfers | 发布日期 11/12/1999 |
| 编号 199945022 | UILC 2501.00-00 | 主题 Imposition of Gift Tax (Imposed v. Not Imposed) | 发布日期 11/12/1999 |
| 编号 199945022 | UILC 2041.00-00 | 主题 Powers of Appointment (Included v. Not Included in Gross Estate) | 发布日期 11/12/1999 |
| 编号 199945022 | UILC 2514.00-00 | 主题 Powers of Appointment (Transfer v. Not a Transfer) | 发布日期 11/12/1999 |
| 编号 199945021 | UILC 1361.00-00 | 主题 Definitions | 发布日期 11/12/1999 |
| 编号 199945021 | UILC 1361.05-00 | 主题 Qualified Subchapter S Subsidiary | 发布日期 11/12/1999 |
| 编号 199945021 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 11/12/1999 |
| 编号 199945020 | UILC 851.01-00 | 主题 Election to be Regulated Investment Company | 发布日期 11/12/1999 |
| 编号 199945020 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 11/12/1999 |
| 编号 199945019 | UILC 1361.05-00 | 主题 Qualified Subchapter S Subsidiary | 发布日期 11/12/1999 |
| 编号 199945019 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 11/12/1999 |
| 编号 199945019 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 11/12/1999 |
| 编号 199945019 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 11/12/1999 |
| 编号 199945018 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 11/12/1999 |
| 编号 199945017 | UILC 301.07-00 | 主题 Constructive Dividend | 发布日期 11/12/1999 |
| 编号 199945017 | UILC 1368.01-00 | 主题 Accumulated Adjustments Account | 发布日期 11/12/1999 |
| 编号 199945017 | UILC 1371.00-00 | 主题 Coordination with Subchapter C Rules | 发布日期 11/12/1999 |
| 编号 199945016 | UILC 29.00-00 | 主题 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 发布日期 11/12/1999 |
| 编号 199945015 | UILC 61.00-00 | 主题 Gross Income v. Not Gross Income | 发布日期 11/12/1999 |
| 编号 199945015 | UILC 83.00-00 | 主题 Property Transferred in Connection With Performance of Services | 发布日期 11/12/1999 |
| 编号 199945015 | UILC 162.00-00 | 主题 Trade or Business (Deductible v. Not Deductible) | 发布日期 11/12/1999 |
