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 199904005 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 01/29/1999 |
| 编号 199904004 | UILC 149.02-00 | 主题 Federally Guaranteed Bond Not Exempt | 发布日期 01/29/1999 |
| 编号 199904004 | UILC 149.02-01 | 主题 Exceptions | 发布日期 01/29/1999 |
| 编号 199904003 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 01/29/1999 |
| 编号 199904002 | UILC 468A.04-02 | 主题 Revised Schedules | 发布日期 01/29/1999 |
| 编号 199904001 | UILC 2041.08-00 | 主题 Partial Release of Powers | 发布日期 01/29/1999 |
| 编号 199904001 | UILC 2514.00-00 | 主题 Powers of Appointment (Transfer v. Not a Transfer) | 发布日期 01/29/1999 |
| 编号 199904001 | UILC 2601.03-01 | 主题 Irrevocable Trusts | 发布日期 01/29/1999 |
| 编号 199903052 | UILC 414.07-00 | 主题 Governmental Plan | 发布日期 01/22/1999 |
| 编号 199903051 | UILC 401.06-00 | 主题 Required Distributions | 发布日期 01/22/1999 |
| 编号 199903050 | UILC 401.00-00 | 主题 Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 发布日期 01/22/1999 |
| 编号 199903049 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 01/22/1999 |
| 编号 199903048 | UILC 367.03-00 | 主题 Treatment of Transfers of Stock or Securities to Foreign Corporations | 发布日期 01/22/1999 |
| 编号 199903047 | UILC 9100.09-00 | 主题 Section 442; Accounting Periods | 发布日期 01/22/1999 |
| 编号 199903046 | UILC 9100.09-00 | 主题 Section 442; Accounting Periods | 发布日期 01/22/1999 |
| 编号 199903045 | UILC 671.00-00 | 主题 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 发布日期 01/22/1999 |
| 编号 199903045 | UILC 2035.00-00 | 主题 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death | 发布日期 01/22/1999 |
| 编号 199903045 | UILC 2501.01-00 | 主题 Gift v. Not a Gift | 发布日期 01/22/1999 |
| 编号 199903045 | UILC 2522.02-04 | 主题 Guaranteed Annuity and Unitrust Interests | 发布日期 01/22/1999 |
| 编号 199903045 | UILC 2601.00-00 | 主题 Tax On Generation Skipping Transfers | 发布日期 01/22/1999 |
| 编号 199903044 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 01/22/1999 |
| 编号 199903043 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 01/22/1999 |
| 编号 199903042 | UILC 355.01-01 | 主题 Split-Off | 发布日期 01/22/1999 |
| 编号 199903042 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 01/22/1999 |
| 编号 199903041 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 01/22/1999 |
