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 199929035 | UILC 38.02-03 | 主题 Business Credit Carrybacks | 发布日期 07/23/1999 |
| 编号 199929034 | UILC 9999.98-00 | 主题 Not Able to Identify Under Present List | 发布日期 07/23/1999 |
| 编号 199929033 | UILC 664.03-01 | 主题 Charitable Remainder Annuity Trust | 发布日期 07/23/1999 |
| 编号 199929032 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 07/23/1999 |
| 编号 199929032 | UILC 1361.05-00 | 主题 Qualified Subchapter S Subsidiary | 发布日期 07/23/1999 |
| 编号 199929031 | UILC 1504.00-00 | 主题 Definitions | 发布日期 07/23/1999 |
| 编号 199929030 | UILC 1504.00-00 | 主题 Definitions | 发布日期 07/23/1999 |
| 编号 199929029 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 07/23/1999 |
| 编号 199929028 | UILC 101.05-00 | 主题 Flexible Premium Contracts Before 1985 | 发布日期 07/23/1999 |
| 编号 199929028 | UILC 808.04-00 | 主题 Excess Interest | 发布日期 07/23/1999 |
| 编号 199929028 | UILC 7702.10-00 | 主题 Cash Surrender Value | 发布日期 07/23/1999 |
| 编号 199929027 | UILC 2518.00-00 | 主题 Disclaimers | 发布日期 07/23/1999 |
| 编号 199929027 | UILC 2518.01-04 | 主题 Passage Without Direction by Disclaimant | 发布日期 07/23/1999 |
| 编号 199929027 | UILC 2055.00-00 | 主题 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 发布日期 07/23/1999 |
| 编号 199929027 | UILC 2055.08-00 | 主题 Disclaimers | 发布日期 07/23/1999 |
| 编号 199929026 | UILC 302.03-00 | 主题 Complete Termination of Interest | 发布日期 07/23/1999 |
| 编号 199929025 | UILC 6166.03-00 | 主题 Active Trade or Business | 发布日期 07/23/1999 |
| 编号 199929024 | UILC 9999.98-00 | 主题 Not Able to Identify Under Present List | 发布日期 07/23/1999 |
| 编号 199929023 | UILC 856.04-00 | 主题 Rents From Real Property | 发布日期 07/23/1999 |
| 编号 199929022 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 07/23/1999 |
| 编号 199929021 | UILC 2501.00-00 | 主题 Imposition of Gift Tax (Imposed v. Not Imposed) | 发布日期 07/23/1999 |
| 编号 199929021 | UILC 2601.00-00 | 主题 Tax On Generation Skipping Transfers | 发布日期 07/23/1999 |
| 编号 199929021 | UILC 507.00-00 | 主题 Termination of Private Foundation Status | 发布日期 07/23/1999 |
| 编号 199929021 | UILC 1001.00-00 | 主题 Determination of Amount of and Recognition of Gain or Loss | 发布日期 07/23/1999 |
| 编号 199929021 | UILC 643.00-00 | 主题 Definitions Applicable to Subparts A, B, C, and D | 发布日期 07/23/1999 |
