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 199940035 | UILC 507.05-00 | 主题 Liability of Transferee Organizations | 发布日期 10/08/1999 |
| 编号 199940035 | UILC 507.07-00 | 主题 Aggregate Tax Benefit | 发布日期 10/08/1999 |
| 编号 199940035 | UILC 4940.02-02 | 主题 Exclusions, Deductions, and Special Rules | 发布日期 10/08/1999 |
| 编号 199940035 | UILC 4941.04-00 | 主题 Definition of Self-Dealing | 发布日期 10/08/1999 |
| 编号 199940035 | UILC 4942.03-02 | 主题 Distributable Amount | 发布日期 10/08/1999 |
| 编号 199940035 | UILC 4942.03-05 | 主题 Qualifying Distribution | 发布日期 10/08/1999 |
| 编号 199940035 | UILC 4943.00-00 | 主题 Excise Taxes on Excess Business Holdings | 发布日期 10/08/1999 |
| 编号 199940035 | UILC 4944.00-00 | 主题 Excise Tax on "Jeopardizing" Investments | 发布日期 10/08/1999 |
| 编号 199940035 | UILC 4945.04-06 | 主题 Expenditure Responsibility | 发布日期 10/08/1999 |
| 编号 199940034 | UILC 512.10-00 | 主题 Modifications | 发布日期 10/08/1999 |
| 编号 199940034 | UILC 513.00-00 | 主题 Unrelated v. Not Unrelated Trade or Business | 发布日期 10/08/1999 |
| 编号 199940034 | UILC 514.01-00 | 主题 Rent and Deductions | 发布日期 10/08/1999 |
| 编号 199940034 | UILC 514.06-00 | 主题 Definitions--Debt-Financed Property | 发布日期 10/08/1999 |
| 编号 199940033 | UILC 856.04-00 | 主题 Rents From Real Property | 发布日期 10/08/1999 |
| 编号 199940032 | UILC 44.00.00-00 | 主题 INSOLVENCY (OTHER THAN UNDER BANKRUPTCY ACT) (See: Prior. Insol) | 发布日期 10/08/1999 |
| 编号 199940032 | UILC 51.00.00-00 | 主题 LIENS | 发布日期 10/08/1999 |
| 编号 199940031 | UILC 50.30.00-00 | 主题 LEVY: Sale | 发布日期 10/08/1999 |
| 编号 199940030 | UILC 108.00-00 | 主题 Income From Discharge of Indebtedness | 发布日期 10/08/1999 |
| 编号 199940030 | UILC 108.01-00 | 主题 Exclusion From Gross Income | 发布日期 10/08/1999 |
| 编号 199940030 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 10/08/1999 |
| 编号 199940029 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 10/08/1999 |
| 编号 199940028 | UILC 101.01-02 | 主题 Transfer for Consideration | 发布日期 10/08/1999 |
| 编号 199940027 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 10/08/1999 |
| 编号 199940026 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 10/08/1999 |
| 编号 199940025 | UILC 117.06-00 | 主题 Qualified Tuition Reduction | 发布日期 10/08/1999 |
