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 199905010 | UILC 2035.00-00 | 主题 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death | 发布日期 02/05/1999 |
| 编号 199905010 | UILC 2503.03-01 | 主题 Unrestricted Right to Immediate Use, Possession, or Enjoyment of Property | 发布日期 02/05/1999 |
| 编号 199905009 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 02/05/1999 |
| 编号 199905009 | UILC 2632.01-00 | 主题 Time and Manner of Allocation | 发布日期 02/05/1999 |
| 编号 199905008 | UILC 357.01-00 | 主题 Tax Avoidance Purpose v. No Avoidance Purpose | 发布日期 02/05/1999 |
| 编号 199905007 | UILC 301.00-00 | 主题 Distributions of Property | 发布日期 02/05/1999 |
| 编号 199905006 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 02/05/1999 |
| 编号 199905005 | UILC 871.00-00 | 主题 Tax on Nonresident Alien Individuals | 发布日期 02/05/1999 |
| 编号 199905005 | UILC 1441.00-00 | 主题 Withholding of Tax on Nonresident Aliens (Required v. Not Required) | 发布日期 02/05/1999 |
| 编号 199905005 | UILC 1463.00-00 | 主题 Tax Paid by Recipient of Income | 发布日期 02/05/1999 |
| 编号 199905005 | UILC 6651.00-00 | 主题 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) | 发布日期 02/05/1999 |
| 编号 199905005 | UILC 6656.00-00 | 主题 Failure to Make Deposit of Taxes (Penalty v. No Penalty) | 发布日期 02/05/1999 |
| 编号 199905003 | UILC 83.12-00 | 主题 Property | 发布日期 02/05/1999 |
| 编号 199905003 | UILC 403.02-00 | 主题 Nonqualified Annuities | 发布日期 02/05/1999 |
| 编号 199905003 | UILC 451.14-04 | 主题 Compensation | 发布日期 02/05/1999 |
| 编号 199905002 | UILC 988.02-05 | 主题 Currency Swaps | 发布日期 02/05/1999 |
| 编号 199905002 | UILC 988.05-00 | 主题 Hedging Transactions | 发布日期 02/05/1999 |
| 编号 199905002 | UILC 1092.06-01 | 主题 Offsetting Positions | 发布日期 02/05/1999 |
| 编号 199905001 | UILC 6224.01-04 | 主题 Ancillary Consistent Agreements | 发布日期 02/05/1999 |
| 编号 199904042 | UILC 9100.09-00 | 主题 Section 442; Accounting Periods | 发布日期 01/29/1999 |
| 编号 199904041 | UILC 414.08-00 | 主题 Church Plan | 发布日期 01/29/1999 |
| 编号 199904040 | UILC 355.04-00 | 主题 Business Purpose | 发布日期 01/29/1999 |
| 编号 199904039 | UILC 83.08-00 | 主题 Deduction by Employer | 发布日期 01/29/1999 |
| 编号 199904039 | UILC 404.10-00 | 主题 Deferred Compensation | 发布日期 01/29/1999 |
| 编号 199904039 | UILC 1032.00-00 | 主题 Exchange of Stock for Property (Recognition v. Nonrecognition) | 发布日期 01/29/1999 |
