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 199935061 | UILC 612.02-00 | 主题 Allowable Capital Additions in Case of Mines | 发布日期 09/03/1999 |
| 编号 199935060 | UILC 451.00-00 | 主题 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) | 发布日期 09/03/1999 |
| 编号 199935060 | UILC 451.13-00 | 主题 Prepaid and Advance Income | 发布日期 09/03/1999 |
| 编号 199935060 | UILC 451.15-00 | 主题 Income From Sales | 发布日期 09/03/1999 |
| 编号 199935060 | UILC 451.19-00 | 主题 Accrual Method | 发布日期 09/03/1999 |
| 编号 199935059 | UILC 50.00.00-00 | 主题 LEVY | 发布日期 09/03/1999 |
| 编号 199935058 | UILC 9114.02-18 | 主题 Pensions, Annuities, Alimony, and Child Support | 发布日期 09/03/1999 |
| 编号 199935058 | UILC 7701.21-20 | 主题 Coordination with Income Tax Treaties | 发布日期 09/03/1999 |
| 编号 199935057 | UILC 9999.98-00 | 主题 Not Able to Identify Under Present List | 发布日期 09/03/1999 |
| 编号 199935056 | UILC 09.08.00-00 | 主题 BANKRUPTCY CODE CASES: Automatic stay (Sec. 362) | 发布日期 09/03/1999 |
| 编号 199935055 | UILC 408.08-00 | 主题 Tax Treatment of Accounts and Annuities | 发布日期 09/03/1999 |
| 编号 199935054 | UILC 9999.98-00 | 主题 Not Able to Identify Under Present List | 发布日期 09/03/1999 |
| 编号 199935053 | UILC 742.00-00 | 主题 Basis of Transferee Partner's Interest | 发布日期 09/03/1999 |
| 编号 199935053 | UILC 705.02-00 | 主题 Adjustments to Basis | 发布日期 09/03/1999 |
| 编号 199935053 | UILC 752.04-00 | 主题 Sale or Exchange of an Interest | 发布日期 09/03/1999 |
| 编号 199935052 | UILC 338.00-00 | 主题 Certain Stock Purchases Treated as Asset Acquisitions | 发布日期 09/03/1999 |
| 编号 199935051 | UILC 7701.00-00 | 主题 Definitions | 发布日期 09/03/1999 |
| 编号 199935050 | UILC 368.08-01 | 主题 Savings and Loan or Life Insurance Companies | 发布日期 09/03/1999 |
| 编号 199935049 | UILC 9100.09-00 | 主题 Section 442; Accounting Periods | 发布日期 09/03/1999 |
| 编号 199935048 | UILC 877.01-00 | 主题 Principal Purpose--the Avoidance of Tax | 发布日期 09/03/1999 |
| 编号 199935047 | UILC 678.01-01 | 主题 Release or Modification of Power | 发布日期 09/03/1999 |
| 编号 199935047 | UILC 1361.03-01 | 主题 Grantor Trusts | 发布日期 09/03/1999 |
| 编号 199935046 | UILC 678.01-01 | 主题 Release or Modification of Power | 发布日期 09/03/1999 |
| 编号 199935046 | UILC 1361.03-01 | 主题 Grantor Trusts | 发布日期 09/03/1999 |
| 编号 199935045 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 09/03/1999 |
