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 199934001 | UILC 356.01-01 | 主题 Dividend Status | 发布日期 08/27/1999 |
| 编号 199933053 | UILC 414.08-00 | 主题 Church Plan | 发布日期 08/20/1999 |
| 编号 199933052 | UILC 412.06-00 | 主题 Minimum Funding Waiver | 发布日期 08/20/1999 |
| 编号 199933051 | UILC 4942.03-03 | 主题 Minimum Investment Return | 发布日期 08/20/1999 |
| 编号 199933051 | UILC 4942.03-05 | 主题 Qualifying Distribution | 发布日期 08/20/1999 |
| 编号 199933051 | UILC 4944.03-00 | 主题 Exception for Program-Related Investments | 发布日期 08/20/1999 |
| 编号 199933050 | UILC 507.04-00 | 主题 Termination Under Section 507(b)(1)(B) | 发布日期 08/20/1999 |
| 编号 199933050 | UILC 4942.00-00 | 主题 Taxes on Failure to Distribute Income | 发布日期 08/20/1999 |
| 编号 199933049 | UILC 414.08-00 | 主题 Church Plan | 发布日期 08/20/1999 |
| 编号 199933048 | UILC 414.09-00 | 主题 Certain Employee Contributions | 发布日期 08/20/1999 |
| 编号 199933047 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 08/20/1999 |
| 编号 199933046 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 08/20/1999 |
| 编号 199933045 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 08/20/1999 |
| 编号 199933044 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 08/20/1999 |
| 编号 199933043 | UILC 168.00-00 | 主题 Modified Accelerated Cost Recovery System | 发布日期 08/20/1999 |
| 编号 199933043 | UILC 9100.03-00 | 主题 Section 146; Volume Cap | 发布日期 08/20/1999 |
| 编号 199933042 | UILC 855.00-00 | 主题 Dividends Paid by Regulated Investment Company After Close of Taxable Year | 发布日期 08/20/1999 |
| 编号 199933042 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 08/20/1999 |
| 编号 199933041 | UILC 3231.01-00 | 主题 Employers v. Not Employers | 发布日期 08/20/1999 |
| 编号 199933040 | UILC 301.00-00 | 主题 Distributions of Property | 发布日期 08/20/1999 |
| 编号 199933040 | UILC 1502.00-00 | 主题 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 发布日期 08/20/1999 |
| 编号 199933039 | UILC 6091.01-01 | 主题 General Rules for Persons Other Than Corporation | 发布日期 08/20/1999 |
| 编号 199933039 | UILC 6091.01-04 | 主题 Hand-carried Returns of Persons Other Than Corporations | 发布日期 08/20/1999 |
| 编号 199933039 | UILC 6091.10-01 | 主题 Persons Other Than Corporations | 发布日期 08/20/1999 |
| 编号 199933038 | UILC 408.03-00 | 主题 Rollover Contributions | 发布日期 08/20/1999 |
