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 199930036 | UILC 1001.00-00 | 主题 Determination of Amount of and Recognition of Gain or Loss | 发布日期 07/30/1999 |
| 编号 199930036 | UILC 643.00-00 | 主题 Definitions Applicable to Subparts A, B, C, and D | 发布日期 07/30/1999 |
| 编号 199930036 | UILC 4941.00-00 | 主题 Excise Taxes on Acts of Self-Dealing | 发布日期 07/30/1999 |
| 编号 199930035 | UILC 1361.00-00 | 主题 Definitions | 发布日期 07/30/1999 |
| 编号 199930034 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 07/30/1999 |
| 编号 199930033 | UILC 338.00-00 | 主题 Certain Stock Purchases Treated as Asset Acquisitions | 发布日期 07/30/1999 |
| 编号 199930033 | UILC 9100.06-00 | 主题 Section 338(g); Election Under Section 1.338-1T(c)(1) | 发布日期 07/30/1999 |
| 编号 199930032 | UILC 9100.09-00 | 主题 Section 442; Accounting Periods | 发布日期 07/30/1999 |
| 编号 199930031 | UILC 6601.02-01 | 主题 Starting Date (Avon Products) | 发布日期 07/30/1999 |
| 编号 199930030 | UILC 61.00-00 | 主题 Gross Income v. Not Gross Income | 发布日期 07/30/1999 |
| 编号 199930030 | UILC 61.03-00 | 主题 Loan or Mortgage v. Sale | 发布日期 07/30/1999 |
| 编号 199930030 | UILC 61.43-00 | 主题 Form v. Substance | 发布日期 07/30/1999 |
| 编号 199930030 | UILC 451.01-00 | 主题 Annual Theory | 发布日期 07/30/1999 |
| 编号 199930029 | UILC 2601.03-01 | 主题 Irrevocable Trusts | 发布日期 07/30/1999 |
| 编号 199930028 | UILC 115.00-00 | 主题 Income of States, Municipalities, etc. | 发布日期 07/30/1999 |
| 编号 199930027 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 07/30/1999 |
| 编号 199930026 | UILC 2041.02-00 | 主题 Post-1942 Powers | 发布日期 07/30/1999 |
| 编号 199930026 | UILC 2041.12-00 | 主题 Effect of State Laws | 发布日期 07/30/1999 |
| 编号 199930025 | UILC 1361.01-04 | 主题 More than One Class of Stock | 发布日期 07/30/1999 |
| 编号 199930024 | UILC 856.04-00 | 主题 Rents From Real Property | 发布日期 07/30/1999 |
| 编号 199930023 | UILC 1362.02-03 | 主题 Passive Investment Income | 发布日期 07/30/1999 |
| 编号 199930022 | UILC 9100.22-00 | 主题 Other | 发布日期 07/30/1999 |
| 编号 199930022 | UILC 1503.04-04 | 主题 Dual Resident Corporation | 发布日期 07/30/1999 |
| 编号 199930021 | UILC 83.13-00 | 主题 Rabbi Trusts | 发布日期 07/30/1999 |
| 编号 199930021 | UILC 671.02-00 | 主题 Persons Treated as Grantors | 发布日期 07/30/1999 |
