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 199932039 | UILC 877.01-00 | 主题 Principal Purpose--the Avoidance of Tax | 发布日期 08/13/1999 |
编号 199932038 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 08/13/1999 |
编号 199932037 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 08/13/1999 |
编号 199932035 | UILC 877.01-00 | 主题 Principal Purpose--the Avoidance of Tax | 发布日期 08/13/1999 |
编号 199932034 | UILC 9100.22-00 | 主题 Other | 发布日期 08/13/1999 |
编号 199932034 | UILC 1503.04-04 | 主题 Dual Resident Corporation | 发布日期 08/13/1999 |
编号 199932033 | UILC 9100.09-00 | 主题 Section 442; Accounting Periods | 发布日期 08/13/1999 |
编号 199932033 | UILC 444.03-00 | 主题 Procedural Requirements for Making Election | 发布日期 08/13/1999 |
编号 199932032 | UILC 4976.00-00 | 主题 Taxes with Respect to Funded Welfare Benefit Plans | 发布日期 08/13/1999 |
编号 199932032 | UILC 61.44-00 | 主题 Recovery of Items Previously Deducted--Tax Benefit | 发布日期 08/13/1999 |
编号 199932031 | UILC 83.01-00 | 主题 When Includible in Gross Income | 发布日期 08/13/1999 |
编号 199932031 | UILC 402.00-00 | 主题 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 发布日期 08/13/1999 |
编号 199932031 | UILC 419.00-00 | 主题 Treatment of Funded Welfare Benefit Plans | 发布日期 08/13/1999 |
编号 199932031 | UILC 671.02-00 | 主题 Persons Treated as Grantors | 发布日期 08/13/1999 |
编号 199932031 | UILC 677.04-00 | 主题 Discharge of Obligation of Grantor or Spouse | 发布日期 08/13/1999 |
编号 199932030 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 08/13/1999 |
编号 199932029 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 08/13/1999 |
编号 199932028 | UILC 642.03-03 | 主题 Paid or Permanently Set Aside | 发布日期 08/13/1999 |
编号 199932027 | UILC 642.03-03 | 主题 Paid or Permanently Set Aside | 发布日期 08/13/1999 |
编号 199932026 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 08/13/1999 |
编号 199932025 | UILC 338.00-00 | 主题 Certain Stock Purchases Treated as Asset Acquisitions | 发布日期 08/13/1999 |
编号 199932025 | UILC 9100.07-00 | 主题 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 发布日期 08/13/1999 |
编号 199932024 | UILC 7704.00-00 | 主题 Certain Publicly Traded Partnerships Treated as Corporations | 发布日期 08/13/1999 |
编号 199932024 | UILC 7704.03-00 | 主题 Qualifying Income | 发布日期 08/13/1999 |
编号 199932023 | UILC 9100.09-00 | 主题 Section 442; Accounting Periods | 发布日期 08/13/1999 |