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 |
|---|---|---|---|
| 199919034 | 152.06-00 | Over 1/2 Support | 05/14/1999 |
| 199919033 | 6013.04-01 | Innocent Spouse Relief | 05/14/1999 |
| 199919032 | 6041.06-00 | Exceptions | 05/14/1999 |
| 199919031 | 9999.98-00 | Not Able to Identify Under Present List | 05/14/1999 |
| 199919030 | 7302.02-00 | Delay Between Seizure and Failure Process | 05/14/1999 |
| 199919029 | 9999.99-00 | Bank Secrecy Act | 05/14/1999 |
| 199919028 | 642.03-03 | Paid or Permanently Set Aside | 05/14/1999 |
| 199919027 | 2632.01-00 | Time and Manner of Allocation | 05/14/1999 |
| 199919027 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/14/1999 |
| 199919026 | 1362.01-03 | Late Elections | 05/14/1999 |
| 199919025 | 355.01-00 | Spin-Off | 05/14/1999 |
| 199919025 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/14/1999 |
| 199919025 | 332.00-00 | Complete Liquidation of Subsidiaries | 05/14/1999 |
| 199919024 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/14/1999 |
| 199919024 | 7701.00-00 | Definitions | 05/14/1999 |
| 199919024 | 7701.02-00 | Partnerships v. Associations | 05/14/1999 |
| 199919023 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 05/14/1999 |
| 199919023 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 05/14/1999 |
| 199919022 | 642.03-03 | Paid or Permanently Set Aside | 05/14/1999 |
| 199919021 | 925.00-00 | Transfer Pricing Rules | 05/14/1999 |
| 199919021 | 6501.04-11 | Amended Returns | 05/14/1999 |
| 199919021 | 6511.01-03 | Claim Filed Late | 05/14/1999 |
| 199919020 | 61.11-03 | Government Payments | 05/14/1999 |
| 199919020 | 1033.02-00 | Definition of Involuntary Conversion Events | 05/14/1999 |
| 199919020 | 165.07-00 | Disaster Losses | 05/14/1999 |
