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 199937042 | UILC 72.07-00 | 主题 Amounts Not Receivable as Annuities | 发布日期 09/17/1999 |
| 编号 199937042 | UILC 72.22-02 | 主题 Certain Distributions Not Subject to 10 Percent Additional Tax | 发布日期 09/17/1999 |
| 编号 199937041 | UILC 911.08-01 | 主题 Definition of Employee | 发布日期 09/17/1999 |
| 编号 199937040 | UILC 61.00-00 | 主题 Gross Income v. Not Gross Income | 发布日期 09/17/1999 |
| 编号 199937040 | UILC 61.03-00 | 主题 Loan or Mortgage v. Sale | 发布日期 09/17/1999 |
| 编号 199937040 | UILC 61.43-00 | 主题 Form v. Substance | 发布日期 09/17/1999 |
| 编号 199937040 | UILC 451.01-00 | 主题 Annual Theory | 发布日期 09/17/1999 |
| 编号 199937039 | UILC 6109.06-00 | 主题 ITIN; IRS Individual Taxpayer Identification Number | 发布日期 09/17/1999 |
| 编号 199937038 | UILC 954.02-05 | 主题 Sale or Exchange of Property | 发布日期 09/17/1999 |
| 编号 199937037 | UILC 1362.02-03 | 主题 Passive Investment Income | 发布日期 09/17/1999 |
| 编号 199937036 | UILC 851.00-00 | 主题 Definition of Regulated Investment Company | 发布日期 09/17/1999 |
| 编号 199937036 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 09/17/1999 |
| 编号 199937035 | UILC 4251.00-00 | 主题 Communications Tax (Taxable v. Not Taxable) | 发布日期 09/17/1999 |
| 编号 199937034 | UILC 1362.02-03 | 主题 Passive Investment Income | 发布日期 09/17/1999 |
| 编号 199937034 | UILC 1375.00-00 | 主题 Tax Imposed On Certain Passive Investment Income | 发布日期 09/17/1999 |
| 编号 199937033 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 09/17/1999 |
| 编号 199937033 | UILC 355.01-01 | 主题 Split-Off | 发布日期 09/17/1999 |
| 编号 199937033 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 09/17/1999 |
| 编号 199937033 | UILC 367.00-00 | 主题 Foreign Corporations | 发布日期 09/17/1999 |
| 编号 199937033 | UILC 305.01-00 | 主题 Stock Dividends | 发布日期 09/17/1999 |
| 编号 199937032 | UILC 585.00-00 | 主题 Reserves for Losses on Loans of Banks | 发布日期 09/17/1999 |
| 编号 199937032 | UILC 593.00-00 | 主题 Reserves for Losses on Loans--Mutual Savings Banks, etc. (Allowable v. Not Allowable) | 发布日期 09/17/1999 |
| 编号 199937031 | UILC 162.25-18 | 主题 Expenses of Another Individual or Entity | 发布日期 09/17/1999 |
| 编号 199937031 | UILC 446.15-02 | 主题 Expense | 发布日期 09/17/1999 |
| 编号 199937030 | UILC 9100.15-00 | 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 发布日期 09/17/1999 |
