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 199906025 | UILC 752.07-00 | 主题 Sharing Non-recourse Liabilities | 发布日期 02/12/1999 |
| 编号 199906024 | UILC 355.01-02 | 主题 Split-Up | 发布日期 02/12/1999 |
| 编号 199906023 | UILC 104.00-00 | 主题 Compensation for Injuries and Sickness (Excluded v. Not Excluded) | 发布日期 02/12/1999 |
| 编号 199906022 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 02/12/1999 |
| 编号 199906021 | UILC 61.00-00 | 主题 Gross Income v. Not Gross Income | 发布日期 02/12/1999 |
| 编号 199906021 | UILC 61.03-00 | 主题 Loan or Mortgage v. Sale | 发布日期 02/12/1999 |
| 编号 199906021 | UILC 61.43-00 | 主题 Form v. Substance | 发布日期 02/12/1999 |
| 编号 199906021 | UILC 451.01-00 | 主题 Annual Theory | 发布日期 02/12/1999 |
| 编号 199906020 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 02/12/1999 |
| 编号 199906019 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 02/12/1999 |
| 编号 199906018 | UILC 4982.00-00 | 主题 Excise Tax on Undistributed Income of Regulated Investment Companies | 发布日期 02/12/1999 |
| 编号 199906017 | UILC 336.00-00 | 主题 Gain or Loss Recognized on Property Distributed in Complete Liquidation | 发布日期 02/12/1999 |
| 编号 199906017 | UILC 337.00-00 | 主题 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) | 发布日期 02/12/1999 |
| 编号 199906016 | UILC 953.00-00 | 主题 Insurance Income | 发布日期 02/12/1999 |
| 编号 199906016 | UILC 1503.03-00 | 主题 Dual Resident Corporations (Repealed in 1976) | 发布日期 02/12/1999 |
| 编号 199906015 | UILC 61.00-00 | 主题 Gross Income v. Not Gross Income | 发布日期 02/12/1999 |
| 编号 199906015 | UILC 671.00-00 | 主题 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 发布日期 02/12/1999 |
| 编号 199906014 | UILC 2702.02-02 | 主题 Personal Residence in Trust | 发布日期 02/12/1999 |
| 编号 199906013 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 02/12/1999 |
| 编号 199906012 | UILC 721.00-00 | 主题 Nonrecognition of Gain or Loss on Contributions | 发布日期 02/12/1999 |
| 编号 199906011 | UILC 2055.12-05 | 主题 Unitrusts | 发布日期 02/12/1999 |
| 编号 199906011 | UILC 2055.12-10 | 主题 Reformations of Nonqualifying Interests | 发布日期 02/12/1999 |
| 编号 199906010 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 02/12/1999 |
| 编号 199906010 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 02/12/1999 |
| 编号 199906009 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 02/12/1999 |
