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 199902016 | UILC 501.09-01 | 主题 Permissible Benefits | 发布日期 01/15/1999 |
| 编号 199902015 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 01/15/1999 |
| 编号 199902014 | UILC 2056.07-00 | 主题 Qualified Terminable Interest Property | 发布日期 01/15/1999 |
| 编号 199902013 | UILC 1502.20-00 | 主题 Loss Disallowance Rule | 发布日期 01/15/1999 |
| 编号 199902013 | UILC 9100.21-00 | 主题 Section 6(c)(3) of PL 97-354; Qualified Oil Corporation | 发布日期 01/15/1999 |
| 编号 199902012 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 01/15/1999 |
| 编号 199902011 | UILC 355.05-00 | 主题 Control | 发布日期 01/15/1999 |
| 编号 199902010 | UILC 468A.04-02 | 主题 Revised Schedules | 发布日期 01/15/1999 |
| 编号 199902009 | UILC 561.00-00 | 主题 Deduction v. Not a Deduction for Dividends Paid | 发布日期 01/15/1999 |
| 编号 199902009 | UILC 562.02-00 | 主题 Distributions in Liquidation | 发布日期 01/15/1999 |
| 编号 199902009 | UILC 852.01-00 | 主题 Investment Company Taxable Income | 发布日期 01/15/1999 |
| 编号 199902008 | UILC 704.01-02 | 主题 Economic Effect | 发布日期 01/15/1999 |
| 编号 199902008 | UILC 704.01-04 | 主题 Section 704(c) Considerations | 发布日期 01/15/1999 |
| 编号 199902008 | UILC 721.00-00 | 主题 Nonrecognition of Gain or Loss on Contributions | 发布日期 01/15/1999 |
| 编号 199902008 | UILC 851.00-00 | 主题 Definition of Regulated Investment Company | 发布日期 01/15/1999 |
| 编号 199902008 | UILC 7704.01-00 | 主题 Meaning of | 发布日期 01/15/1999 |
| 编号 199902007 | UILC 174.05-01 | 主题 From Current Deduction to Amortization | 发布日期 01/15/1999 |
| 编号 199902006 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 01/15/1999 |
| 编号 199902005 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 01/15/1999 |
| 编号 199902005 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 01/15/1999 |
| 编号 199902004 | UILC 368.06-00 | 主题 Change in Identity, etc. (Type "F") | 发布日期 01/15/1999 |
| 编号 199902003 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 01/15/1999 |
| 编号 199902002 | UILC 83.01-00 | 主题 When Includible in Gross Income | 发布日期 01/15/1999 |
| 编号 199902002 | UILC 401.29-00 | 主题 Cash or Deferred Arrangements | 发布日期 01/15/1999 |
| 编号 199902002 | UILC 404.00-00 | 主题 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) | 发布日期 01/15/1999 |
