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 199938002 | UILC 75.14.00-00 | 主题 SUMMONSES: Use of | 发布日期 09/24/1999 |
| 编号 199938001 | UILC 49.04.00-00 | 主题 JUDGMENTS: Res judicata | 发布日期 09/24/1999 |
| 编号 199938001 | UILC 51.06.00-00 | 主题 LIENS: Estate tax liens | 发布日期 09/24/1999 |
| 编号 199937056 | UILC 412.06-00 | 主题 Minimum Funding Waiver | 发布日期 09/17/1999 |
| 编号 199937055 | UILC 408.11-02 | 主题 Definitions | 发布日期 09/17/1999 |
| 编号 199937054 | UILC 412.06-00 | 主题 Minimum Funding Waiver | 发布日期 09/17/1999 |
| 编号 199937053 | UILC 507.00-00 | 主题 Termination of Private Foundation Status | 发布日期 09/17/1999 |
| 编号 199937053 | UILC 509.00-00 | 主题 Private Foundation Defined | 发布日期 09/17/1999 |
| 编号 199937053 | UILC 4940.00-00 | 主题 Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 发布日期 09/17/1999 |
| 编号 199937053 | UILC 4941.04-00 | 主题 Definition of Self-Dealing | 发布日期 09/17/1999 |
| 编号 199937053 | UILC 4942.03-05 | 主题 Qualifying Distribution | 发布日期 09/17/1999 |
| 编号 199937053 | UILC 4944.00-00 | 主题 Excise Tax on "Jeopardizing" Investments | 发布日期 09/17/1999 |
| 编号 199937053 | UILC 4945.04-06 | 主题 Expenditure Responsibility | 发布日期 09/17/1999 |
| 编号 199937053 | UILC 6033.02-01 | 主题 Private Foundation | 发布日期 09/17/1999 |
| 编号 199937052 | UILC 403.00-00 | 主题 Taxation of Employee Annuities (Taxable v. Not Taxable) | 发布日期 09/17/1999 |
| 编号 199937051 | UILC 4945.00-00 | 主题 Excise Taxes on Taxable Expenditures | 发布日期 09/17/1999 |
| 编号 199937050 | UILC 1033.02-00 | 主题 Definition of Involuntary Conversion Events | 发布日期 09/17/1999 |
| 编号 199937049 | UILC 861.09-07 | 主题 Fair Market Value Method | 发布日期 09/17/1999 |
| 编号 199937048 | UILC 4945.00-00 | 主题 Excise Taxes on Taxable Expenditures | 发布日期 09/17/1999 |
| 编号 199937047 | UILC 414.08-00 | 主题 Church Plan | 发布日期 09/17/1999 |
| 编号 199937046 | UILC 877.01-00 | 主题 Principal Purpose--the Avoidance of Tax | 发布日期 09/17/1999 |
| 编号 199937045 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 09/17/1999 |
| 编号 199937044 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 09/17/1999 |
| 编号 199937043 | UILC 2702.00-00 | 主题 Special Valuation Rules for Transfers in Trust | 发布日期 09/17/1999 |
| 编号 199937042 | UILC 1035.00-00 | 主题 Exchanges of Insurance Policies | 发布日期 09/17/1999 |
