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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 |
|---|---|---|---|
| 199921058 | 403.04-00 | Annuities Purchased by Section 501(c)(3) Organizations or Public Schools | 05/28/1999 |
| 199921057 | 414.08-00 | Church Plan | 05/28/1999 |
| 199921056 | 404.00-00 | Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) | 05/28/1999 |
| 199921056 | 3402.00-00 | Income Tax Collected at Source | 05/28/1999 |
| 199921055 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 05/28/1999 |
| 199921054 | 851.00-00 | Definition of Regulated Investment Company | 05/28/1999 |
| 199921054 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/28/1999 |
| 199921053 | 367.00-00 | Foreign Corporations | 05/28/1999 |
| 199921053 | 367.03-00 | Treatment of Transfers of Stock or Securities to Foreign Corporations | 05/28/1999 |
| 199921053 | 367.03-07 | Transfers of Stock Subject to a Ten-Year Gain Recognition Agreement | 05/28/1999 |
| 199921052 | 468A.04-02 | Revised Schedules | 05/28/1999 |
| 199921052 | 468A.03-04 | Formulas or Other Methods | 05/28/1999 |
| 199921051 | 468A.04-02 | Revised Schedules | 05/28/1999 |
| 199921051 | 468A.03-04 | Formulas or Other Methods | 05/28/1999 |
| 199921050 | 468A.04-02 | Revised Schedules | 05/28/1999 |
| 199921049 | 1362.02-03 | Passive Investment Income | 05/28/1999 |
| 199921048 | 368.02-00 | Stock for Stock (Type "B") | 05/28/1999 |
| 199921047 | 368.02-00 | Stock for Stock (Type "B") | 05/28/1999 |
| 199921046 | 162.01-11 | Farming | 05/28/1999 |
| 199921046 | 263A.01-02 | Property Acquired for Resale | 05/28/1999 |
| 199921046 | 263A.05-00 | Property Produced in a Farming Business | 05/28/1999 |
| 199921045 | 9999.98-00 | Not Able to Identify Under Present List | 05/28/1999 |
| 199921044 | 32.03-00 | Qualifying Child | 05/28/1999 |
| 199921043 | 9999.98-00 | Not Able to Identify Under Present List | 05/28/1999 |
| 199921042 | 09.08.00-00 | BANKRUPTCY CODE CASES: Automatic stay (Sec. 362) | 05/28/1999 |
