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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 |
|---|---|---|---|
| 199943046 | 702.01-09 | Credits | 10/29/1999 |
| 199943046 | 708.00-00 | Continuation of Partnership | 10/29/1999 |
| 199943054 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 10/29/1999 |
| 199943054 | 402.08-00 | Rollover Contributions | 10/29/1999 |
| 199943036 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 10/29/1999 |
| 199943036 | 368.06-00 | Change in Identity, etc. (Type "F") | 10/29/1999 |
| 199943009 | 1362.01-03 | Late Elections | 10/29/1999 |
| 199943031 | 1362.02-03 | Passive Investment Income | 10/29/1999 |
| 199943045 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 10/29/1999 |
| 199943055 | 408.00-00 | Individual Retirement Accounts | 10/29/1999 |
| 199943042 | 7701.00-00 | Definitions | 10/29/1999 |
| 199943055 | 408.03-00 | Rollover Contributions | 10/29/1999 |
| 199943029 | 1362.01-03 | Late Elections | 10/29/1999 |
| 199943022 | 1362.00-00 | Election by Small Business Corporation | 10/29/1999 |
| 199943017 | 1362.02-03 | Passive Investment Income | 10/29/1999 |
| 199943044 | 4942.00-00 | Taxes on Failure to Distribute Income | 10/29/1999 |
| 199943001 | 9999.98-00 | Not Able to Identify Under Present List | 10/29/1999 |
| 199943014 | 1362.00-00 | Election by Small Business Corporation | 10/29/1999 |
| 199943011 | 1362.00-00 | Election by Small Business Corporation | 10/29/1999 |
| 199943003 | 2031.00-00 | Definition | 10/29/1999 |
| 199943044 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 10/29/1999 |
| 199943044 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 10/29/1999 |
| 199943044 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 10/29/1999 |
| 199943049 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 10/29/1999 |
| 199943035 | 265.04-00 | Interest Expenses Relating to Tax-Exempts | 10/29/1999 |
