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 |
|---|---|---|---|
| 199909024 | 468A.04-02 | Revised Schedules | 03/05/1999 |
| 199909023 | 1362.04-00 | Inadvertent Terminations | 03/05/1999 |
| 199909022 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/05/1999 |
| 199909022 | 7701.00-00 | Definitions | 03/05/1999 |
| 199909021 | 172.07-00 | Deferred Statutory or Tort Liability Losses | 03/05/1999 |
| 199909020 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 03/05/1999 |
| 199909019 | 1362.00-00 | Election by Small Business Corporation | 03/05/1999 |
| 199909018 | 482.08-00 | Interest | 03/05/1999 |
| 199909018 | 482.08-04 | Loan v. Capital Contribution | 03/05/1999 |
| 199909017 | 1362.00-00 | Election by Small Business Corporation | 03/05/1999 |
| 199909016 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 03/05/1999 |
| 199909016 | 2036.11-00 | Transfer v. Not a Transfer | 03/05/1999 |
| 199909016 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 03/05/1999 |
| 199909016 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 03/05/1999 |
| 199909015 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 03/05/1999 |
| 199909015 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 03/05/1999 |
| 199909014 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 03/05/1999 |
| 199909013 | 7701.02-00 | Partnerships v. Associations | 03/05/1999 |
| 199909013 | 7871.00-00 | Indian Tribal Governments Treated As States For Certain Purposes | 03/05/1999 |
| 199909012 | 1362.00-00 | Election by Small Business Corporation | 03/05/1999 |
| 199909011 | 1361.00-00 | Definitions | 03/05/1999 |
| 199909010 | 1362.04-00 | Inadvertent Terminations | 03/05/1999 |
| 199909009 | 1502.75-00 | Filing Requirements | 03/05/1999 |
| 199909009 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 03/05/1999 |
| 199909008 | 468A.04-02 | Revised Schedules | 03/05/1999 |
