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 199930004 | UILC 61.50-00 | 主题 Leveraged Leasing | 发布日期 07/30/1999 |
| 编号 199930004 | UILC 161.00-00 | 主题 Allowance of Deductions (Deductible v. Not Deductible) | 发布日期 07/30/1999 |
| 编号 199930004 | UILC 482.00-00 | 主题 Allocation of Income and Deductions Among Taxpayers | 发布日期 07/30/1999 |
| 编号 199930004 | UILC 9214.04-00 | 主题 Computer Leasing | 发布日期 07/30/1999 |
| 编号 199930003 | UILC 74.04.01-00 | 主题 SUITS: By the U.S.: Enforcement of levy | 发布日期 07/30/1999 |
| 编号 199930002 | UILC 2502.01-01 | 主题 Taxable Gifts for Prior Periods | 发布日期 07/30/1999 |
| 编号 199930002 | UILC 2505.01-00 | 主题 Reduction of Credit for Sum of Amounts Used in Prior Periods | 发布日期 07/30/1999 |
| 编号 199930002 | UILC 2505.04-00 | 主题 Mandatory Character of Credit | 发布日期 07/30/1999 |
| 编号 199930001 | UILC 1221.12-02 | 主题 Business Hedges | 发布日期 07/30/1999 |
| 编号 199930001 | UILC 7805.04-00 | 主题 Retroactive Effect of Regulation | 发布日期 07/30/1999 |
| 编号 199929051 | UILC 4971.02-00 | 主题 Additional Tax | 发布日期 07/23/1999 |
| 编号 199929050 | UILC 170.07-00 | 主题 Percentage Limitations | 发布日期 07/23/1999 |
| 编号 199929050 | UILC 501.03-08 | 主题 Educational Organizations | 发布日期 07/23/1999 |
| 编号 199929049 | UILC 501.00-00 | 主题 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 发布日期 07/23/1999 |
| 编号 199929048 | UILC 401.00-00 | 主题 Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 发布日期 07/23/1999 |
| 编号 199929047 | UILC 507.01-00 | 主题 Termination Under Section 507(a)(1) | 发布日期 07/23/1999 |
| 编号 199929047 | UILC 4945.04-06 | 主题 Expenditure Responsibility | 发布日期 07/23/1999 |
| 编号 199929046 | UILC 412.06-00 | 主题 Minimum Funding Waiver | 发布日期 07/23/1999 |
| 编号 199929045 | UILC 415.02-01 | 主题 Annual Addition | 发布日期 07/23/1999 |
| 编号 199929044 | UILC 512.09-03 | 主题 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) | 发布日期 07/23/1999 |
| 编号 199929043 | UILC 132.03-00 | 主题 Working Condition Fringe | 发布日期 07/23/1999 |
| 编号 199929042 | UILC 9100.05-00 | 主题 Section 266; Carrying Charges | 发布日期 07/23/1999 |
| 编号 199929041 | UILC 141.00-00 | 主题 Private Activity Bond; Qualified Bond | 发布日期 07/23/1999 |
| 编号 199929040 | UILC 2044.00-00 | 主题 Certain Property for which Marital Deduction was Previously Allowed | 发布日期 07/23/1999 |
| 编号 199929039 | UILC 367.03-00 | 主题 Treatment of Transfers of Stock or Securities to Foreign Corporations | 发布日期 07/23/1999 |
