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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 |
|---|---|---|---|
| 199915050 | 6041.03-00 | Fixed or Determinable Gains, Profits, or Income | 04/16/1999 |
| 199915049 | 6050I.01-00 | Compliance | 04/16/1999 |
| 199915048 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 04/16/1999 |
| 199915047 | 1362.00-00 | Election by Small Business Corporation | 04/16/1999 |
| 199915046 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 04/16/1999 |
| 199915046 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 04/16/1999 |
| 199915045 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 04/16/1999 |
| 199915045 | 664.03-03 | Unitrust With Income Exception | 04/16/1999 |
| 199915045 | 677.03-00 | Life Insurance | 04/16/1999 |
| 199915045 | 2033.00-00 | Property in Which Decedent Had an Interest | 04/16/1999 |
| 199915044 | 42.14-00 | Secretary's Authority to Provide Regulations | 04/16/1999 |
| 199915043 | 1276.02-00 | Accrued Market Discount | 04/16/1999 |
| 199915043 | 446.27-00 | Market Discount | 04/16/1999 |
| 199915043 | 1278.02-00 | Election to Include Market Discount Currently | 04/16/1999 |
| 199915042 | 9100.09-00 | Section 442; Accounting Periods | 04/16/1999 |
| 199915041 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 04/16/1999 |
| 199915041 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 04/16/1999 |
| 199915040 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 04/16/1999 |
| 199915039 | 9100.09-00 | Section 442; Accounting Periods | 04/16/1999 |
| 199915038 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/16/1999 |
| 199915038 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/16/1999 |
| 199915038 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 04/16/1999 |
| 199915037 | 170.01-00 | Time of Making Contribution | 04/16/1999 |
| 199915036 | 162.36-00 | Million Dollar Cap - Executive Employee Compensation | 04/16/1999 |
| 199915035 | 368.03-00 | Stock for Property (Type "C") | 04/16/1999 |
