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 |
|---|---|---|---|
| 199932015 | 7121.00-00 | Closing Agreements | 08/13/1999 |
| 199932014 | 1311.00-00 | Correction of Error | 08/13/1999 |
| 199932013 | 108.02-00 | Reduction of Tax Attributes | 08/13/1999 |
| 199932012 | 446.01-00 | Clearly v. Not Clearly Reflecting Income | 08/13/1999 |
| 199932012 | 1221.12-02 | Business Hedges | 08/13/1999 |
| 199932011 | 165.06-00 | Worthless Securities | 08/13/1999 |
| 199932011 | 1502.13-00 | Intercompany Transactions | 08/13/1999 |
| 199932011 | 1502.19-00 | Excess Losses | 08/13/1999 |
| 199932011 | 1502.20-00 | Loss Disallowance Rule | 08/13/1999 |
| 199932011 | 1502.80-00 | Applicability of Other Provisions of Law | 08/13/1999 |
| 199932010 | 6601.02-01 | Starting Date (Avon Products) | 08/13/1999 |
| 199932009 | 50.00.00-00 | LEVY | 08/13/1999 |
| 199932008 | 51.43.00-00 | LIENS: Priority over security interests | 08/13/1999 |
| 199932007 | 162.04-03 | Capture Insurance | 08/13/1999 |
| 199932006 | 167.05-05 | Change of Method | 08/13/1999 |
| 199932006 | 167.14-06 | Licenses and Franchises | 08/13/1999 |
| 199932005 | 3401.00-00 | Definitions | 08/13/1999 |
| 199932004 | 6041.08-00 | Payments By United States Or A State | 08/13/1999 |
| 199932003 | 3401.02-00 | Renumeration Not Subject to Withholding | 08/13/1999 |
| 199932003 | 1402.04-01 | Employees at International Organizations | 08/13/1999 |
| 199932002 | 6011.04-00 | Employer Requirements | 08/13/1999 |
| 199932001 | 2056.07-03 | Qualifying Interest | 08/13/1999 |
| 199931053 | 414.08-00 | Church Plan | 08/06/1999 |
| 199931052 | 403.00-00 | Taxation of Employee Annuities (Taxable v. Not Taxable) | 08/06/1999 |
| 199931051 | 402.07-00 | Unrealized Appreciation of Employer's Securities | 08/06/1999 |
