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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.
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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 |
|---|---|---|---|
| 199943044 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 10/29/1999 |
| 199943043 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 10/29/1999 |
| 199943042 | 7701.00-00 | Definitions | 10/29/1999 |
| 199943041 | 468A.00-00 | Special Rules for Decommissioning Cost | 10/29/1999 |
| 199943041 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 10/29/1999 |
| 199943040 | 83.04-02 | Cancellation | 10/29/1999 |
| 199943040 | 83.08-00 | Deduction by Employer | 10/29/1999 |
| 199943040 | 482.00-00 | Allocation of Income and Deductions Among Taxpayers | 10/29/1999 |
| 199943039 | 401.01-01 | Exclusive Benefit of Employees or Their Beneficiaries | 10/29/1999 |
| 199943039 | 503.02-00 | Prohibited Transactions | 10/29/1999 |
| 199943038 | 355.01-01 | Split-Off | 10/29/1999 |
| 199943038 | 368.04-00 | Assets for Control of Transferee (Type "D") | 10/29/1999 |
| 199943037 | 61.11-03 | Government Payments | 10/29/1999 |
| 199943037 | 118.01-02 | Nonshareholder Contributions | 10/29/1999 |
| 199943037 | 165.07-00 | Disaster Losses | 10/29/1999 |
| 199943037 | 1033.02-00 | Definition of Involuntary Conversion Events | 10/29/1999 |
| 199943036 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 10/29/1999 |
| 199943036 | 368.06-00 | Change in Identity, etc. (Type "F") | 10/29/1999 |
| 199943035 | 265.04-00 | Interest Expenses Relating to Tax-Exempts | 10/29/1999 |
| 199943034 | 265.04-00 | Interest Expenses Relating to Tax-Exempts | 10/29/1999 |
| 199943033 | 42.14-01 | Correction of Administrative Errors and Omissions | 10/29/1999 |
| 199943032 | 280G.01-00 | Definitions | 10/29/1999 |
| 199943032 | 4999.00-00 | Golden Parachute Payments | 10/29/1999 |
| 199943031 | 1362.02-03 | Passive Investment Income | 10/29/1999 |
| 199943030 | 351.01-00 | Control v. No Control by Transferor | 10/29/1999 |
