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 199906007 | UILC 355.01-01 | 主题 Split-Off | 发布日期 02/12/1999 |
| 编号 199906006 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 02/12/1999 |
| 编号 199906006 | UILC 2652.01-02 | 主题 Special Election for QTIP | 发布日期 02/12/1999 |
| 编号 199906005 | UILC 1361.00-00 | 主题 Definitions | 发布日期 02/12/1999 |
| 编号 199906005 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 02/12/1999 |
| 编号 199906004 | UILC 61.00-00 | 主题 Gross Income v. Not Gross Income | 发布日期 02/12/1999 |
| 编号 199906003 | UILC 2041.08-00 | 主题 Partial Release of Powers | 发布日期 02/12/1999 |
| 编号 199906003 | UILC 2514.00-00 | 主题 Powers of Appointment (Transfer v. Not a Transfer) | 发布日期 02/12/1999 |
| 编号 199906003 | UILC 2601.03-01 | 主题 Irrevocable Trusts | 发布日期 02/12/1999 |
| 编号 199906002 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 02/12/1999 |
| 编号 199906001 | UILC 3121.00-00 | 主题 Definitions | 发布日期 02/12/1999 |
| 编号 199905040 | UILC 6501.04-13 | 主题 Partnership and Individual Partner Returns | 发布日期 02/05/1999 |
| 编号 199905040 | UILC 6501.04-14 | 主题 S Corporation and Shareholder Returns | 发布日期 02/05/1999 |
| 编号 199905040 | UILC 6229.00-00 | 主题 Period of Limitations for Making Assessments | 发布日期 02/05/1999 |
| 编号 199905039 | UILC 4942.03-07 | 主题 Set-Asides | 发布日期 02/05/1999 |
| 编号 199905038 | UILC 511.00-00 | 主题 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 发布日期 02/05/1999 |
| 编号 199905038 | UILC 512.01-00 | 主题 Exception, Additions, and Limitations on Unrelated Income | 发布日期 02/05/1999 |
| 编号 199905038 | UILC 4940.02-00 | 主题 Computation of Net Investment Income | 发布日期 02/05/1999 |
| 编号 199905038 | UILC 4941.04-00 | 主题 Definition of Self-Dealing | 发布日期 02/05/1999 |
| 编号 199905038 | UILC 4942.01-02 | 主题 Other Special Cases of Non-Application | 发布日期 02/05/1999 |
| 编号 199905037 | UILC 402.08-00 | 主题 Rollover Contributions | 发布日期 02/05/1999 |
| 编号 199905036 | UILC 414.15-00 | 主题 Controlled Groups, Affiliated Service Groups, Employee Leasing, Other Arrangements | 发布日期 02/05/1999 |
| 编号 199905035 | UILC 414.15-00 | 主题 Controlled Groups, Affiliated Service Groups, Employee Leasing, Other Arrangements | 发布日期 02/05/1999 |
| 编号 199905034 | UILC 401.00-00 | 主题 Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 发布日期 02/05/1999 |
| 编号 199905033 | UILC 163.00-00 | 主题 Interest | 发布日期 02/05/1999 |
