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 199902002 | UILC 451.14-00 | 主题 Constructive Receipt | 发布日期 01/15/1999 |
| 编号 199902002 | UILC 671.02-00 | 主题 Persons Treated as Grantors | 发布日期 01/15/1999 |
| 编号 199902002 | UILC 677.00-00 | 主题 Income for Benefit of Grantor | 发布日期 01/15/1999 |
| 编号 199902001 | UILC 302.04-00 | 主题 Redemption from Noncorporate Shareholder in Partial Liquidation | 发布日期 01/15/1999 |
| 编号 199901036 | UILC 6225.01-00 | 主题 Restriction on Assessment and Collection | 发布日期 01/08/1999 |
| 编号 199901036 | UILC 6231.14-00 | 主题 Regulations with Respect to Certain Special Enforcement Areas | 发布日期 01/08/1999 |
| 编号 199901035 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 01/08/1999 |
| 编号 199901034 | UILC 9999.98-00 | 主题 Not Able to Identify Under Present List | 发布日期 01/08/1999 |
| 编号 199901033 | UILC 414.08-00 | 主题 Church Plan | 发布日期 01/08/1999 |
| 编号 199901032 | UILC 29.00-00 | 主题 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 发布日期 01/08/1999 |
| 编号 199901031 | UILC 9100.09-00 | 主题 Section 442; Accounting Periods | 发布日期 01/08/1999 |
| 编号 199901030 | UILC 4945.00-00 | 主题 Excise Taxes on Taxable Expenditures | 发布日期 01/08/1999 |
| 编号 199901029 | UILC 408.03-00 | 主题 Rollover Contributions | 发布日期 01/08/1999 |
| 编号 199901028 | UILC 721.00-00 | 主题 Nonrecognition of Gain or Loss on Contributions | 发布日期 01/08/1999 |
| 编号 199901027 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 01/08/1999 |
| 编号 199901026 | UILC 4251.00-00 | 主题 Communications Tax (Taxable v. Not Taxable) | 发布日期 01/08/1999 |
| 编号 199901025 | UILC 9100.09-00 | 主题 Section 442; Accounting Periods | 发布日期 01/08/1999 |
| 编号 199901024 | UILC 305.01-00 | 主题 Stock Dividends | 发布日期 01/08/1999 |
| 编号 199901024 | UILC 306.01-00 | 主题 Section 306 Stock v. Not 306 Stock | 发布日期 01/08/1999 |
| 编号 199901023 | UILC 664.00-00 | 主题 Charitable Remainder Trusts | 发布日期 01/08/1999 |
| 编号 199901023 | UILC 691.00-00 | 主题 Recipients of Income in Respect of Decedents | 发布日期 01/08/1999 |
| 编号 199901022 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 01/08/1999 |
| 编号 199901021 | UILC 2033.00-00 | 主题 Property in Which Decedent Had an Interest | 发布日期 01/08/1999 |
| 编号 199901021 | UILC 2036.00-00 | 主题 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 发布日期 01/08/1999 |
| 编号 199901021 | UILC 2037.00-00 | 主题 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 发布日期 01/08/1999 |
