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 |
|---|---|---|---|
| 199923001 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 06/11/1999 |
| 199922068 | 414.09-00 | Certain Employee Contributions | 06/04/1999 |
| 199922067 | 4942.03-07 | Set-Asides | 06/04/1999 |
| 199922066 | 403.04-00 | Annuities Purchased by Section 501(c)(3) Organizations or Public Schools | 06/04/1999 |
| 199922065 | 403.04-00 | Annuities Purchased by Section 501(c)(3) Organizations or Public Schools | 06/04/1999 |
| 199922064 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/04/1999 |
| 199922063 | 468A.04-02 | Revised Schedules | 06/04/1999 |
| 199922063 | 468A.03-04 | Formulas or Other Methods | 06/04/1999 |
| 199922062 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 06/04/1999 |
| 199922061 | 468A.04-02 | Revised Schedules | 06/04/1999 |
| 199922061 | 468A.03-04 | Formulas or Other Methods | 06/04/1999 |
| 199922060 | 468A.04-02 | Revised Schedules | 06/04/1999 |
| 199922060 | 468A.03-04 | Formulas or Other Methods | 06/04/1999 |
| 199922059 | 468A.04-02 | Revised Schedules | 06/04/1999 |
| 199922059 | 468A.03-04 | Formulas or Other Methods | 06/04/1999 |
| 199922058 | 468A.04-02 | Revised Schedules | 06/04/1999 |
| 199922058 | 468A.03-04 | Formulas or Other Methods | 06/04/1999 |
| 199922057 | 1033.00-00 | Involuntary Conversion | 06/04/1999 |
| 199922056 | 461.08-01 | Accrual Basis | 06/04/1999 |
| 199922055 | 501.03-33 | Lessening the Burdens of Government | 06/04/1999 |
| 199922055 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 06/04/1999 |
| 199922054 | 468A.04-02 | Revised Schedules | 06/04/1999 |
| 199922053 | 9999.98-00 | Not Able to Identify Under Present List | 06/04/1999 |
| 199922052 | 1361.03-02 | Qualified Subchapter S Trusts | 06/04/1999 |
| 199922051 | 61.03.00-00 | PAYMENT: Installment payments | 06/04/1999 |
