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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 |
|---|---|---|---|
| 199936026 | 468.04-00 | Revocation of Election, Separate Reserves | 09/10/1999 |
| 199936026 | 468.03-00 | Allocation for Property where Election not in Effect | 09/10/1999 |
| 199936025 | 468.04-00 | Revocation of Election, Separate Reserves | 09/10/1999 |
| 199936025 | 468.03-00 | Allocation for Property where Election not in Effect | 09/10/1999 |
| 199936024 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 09/10/1999 |
| 199936024 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 09/10/1999 |
| 199936024 | 368.06-00 | Change in Identity, etc. (Type "F") | 09/10/1999 |
| 199936023 | 1362.02-03 | Passive Investment Income | 09/10/1999 |
| 199936022 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/10/1999 |
| 199936022 | 469.10-00 | Other Definitions and Rules | 09/10/1999 |
| 199936021 | 704.00-00 | Partner's Distributive Share | 09/10/1999 |
| 199936020 | 704.00-00 | Partner's Distributive Share | 09/10/1999 |
| 199936019 | 704.00-00 | Partner's Distributive Share | 09/10/1999 |
| 199936018 | 280F.05-06 | Means of Transportation | 09/10/1999 |
| 199936018 | 280F.05-10 | Passenger Automobiles | 09/10/1999 |
| 199936017 | 1362.01-03 | Late Elections | 09/10/1999 |
| 199936016 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/10/1999 |
| 199936015 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/10/1999 |
| 199936014 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/10/1999 |
| 199936013 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/10/1999 |
| 199936012 | 9999.97-00 | Substance v. Form Issues Not Contained in Present List | 09/10/1999 |
| 199936012 | 269.00-00 | Acquisitions Made to Evade or Avoid Income Tax | 09/10/1999 |
| 199936012 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 09/10/1999 |
| 199936012 | 482.02-00 | Control | 09/10/1999 |
| 199936011 | 707.00-00 | Transactions Between Partner and Partnership | 09/10/1999 |
