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 199935044 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 09/03/1999 |
| 编号 199935043 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 09/03/1999 |
| 编号 199935043 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 09/03/1999 |
| 编号 199935042 | UILC 368.08-02 | 主题 Proprietary Interest Continuity | 发布日期 09/03/1999 |
| 编号 199935041 | UILC 2055.12-05 | 主题 Unitrusts | 发布日期 09/03/1999 |
| 编号 199935041 | UILC 2055.12-10 | 主题 Reformations of Nonqualifying Interests | 发布日期 09/03/1999 |
| 编号 199935040 | UILC 1362.02-03 | 主题 Passive Investment Income | 发布日期 09/03/1999 |
| 编号 199935039 | UILC 877.01-00 | 主题 Principal Purpose--the Avoidance of Tax | 发布日期 09/03/1999 |
| 编号 199935038 | UILC 877.01-00 | 主题 Principal Purpose--the Avoidance of Tax | 发布日期 09/03/1999 |
| 编号 199935037 | UILC 337.00-00 | 主题 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) | 发布日期 09/03/1999 |
| 编号 199935037 | UILC 368.08-00 | 主题 Continuity of Interest Rule | 发布日期 09/03/1999 |
| 编号 199935036 | UILC 877.01-00 | 主题 Principal Purpose--the Avoidance of Tax | 发布日期 09/03/1999 |
| 编号 199935035 | UILC 362.02-00 | 主题 Capital Contributions by Nonshareholders | 发布日期 09/03/1999 |
| 编号 199935034 | UILC 337.00-00 | 主题 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) | 发布日期 09/03/1999 |
| 编号 199935034 | UILC 368.08-00 | 主题 Continuity of Interest Rule | 发布日期 09/03/1999 |
| 编号 199935033 | UILC 3231.01-00 | 主题 Employers v. Not Employers | 发布日期 09/03/1999 |
| 编号 199935032 | UILC 104.02-00 | 主题 Workmen's Compensation | 发布日期 09/03/1999 |
| 编号 199935031 | UILC 355.00-00 | 主题 Distribution of Stock and Securities of a Controlled Corporation | 发布日期 09/03/1999 |
| 编号 199935030 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 09/03/1999 |
| 编号 199935029 | UILC 855.00-00 | 主题 Dividends Paid by Regulated Investment Company After Close of Taxable Year | 发布日期 09/03/1999 |
| 编号 199935029 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 09/03/1999 |
| 编号 199935028 | UILC 104.02-00 | 主题 Workmen's Compensation | 发布日期 09/03/1999 |
| 编号 199935027 | UILC 166.00-00 | 主题 Bad Debts | 发布日期 09/03/1999 |
| 编号 199935027 | UILC 585.00-00 | 主题 Reserves for Losses on Loans of Banks | 发布日期 09/03/1999 |
| 编号 199935027 | UILC 1361.00-00 | 主题 Definitions | 发布日期 09/03/1999 |
