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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 |
|---|---|---|---|
| 199916012 | 6201.01-00 | Administrative Procedures | 04/23/1999 |
| 199916011 | 62.00-00 | Adjusted Gross Income Defined | 04/23/1999 |
| 199916011 | 62.02-00 | Trade and Business Deductions of Employees | 04/23/1999 |
| 199916011 | 62.02-02 | Reimbursements | 04/23/1999 |
| 199916010 | 3121.00-00 | Definitions | 04/23/1999 |
| 199916010 | 3121.18-00 | Applicable Contribution Base | 04/23/1999 |
| 199916010 | 3306.00-00 | Definitions | 04/23/1999 |
| 199916010 | 3306.01-00 | Employers | 04/23/1999 |
| 199916009 | 3121.15-00 | Application of Hospital Insurance Tax to Federal, State, and Local Government | 04/23/1999 |
| 199916008 | 1502.13-00 | Intercompany Transactions | 04/23/1999 |
| 199916007 | 1502.20-00 | Loss Disallowance Rule | 04/23/1999 |
| 199916006 | 7872.05-03 | Corporation-Shareholders Loans | 04/23/1999 |
| 199916006 | 7872.05-07 | Indirect Loans | 04/23/1999 |
| 199916005 | 163.10-03 | Computation of Debt-Equity Ratio | 04/23/1999 |
| 199916005 | 461.08-01 | Accrual Basis | 04/23/1999 |
| 199916004 | 894.13-00 | Exchange of Information | 04/23/1999 |
| 199916003 | 6402.05-00 | Who May File a Claim | 04/23/1999 |
| 199916002 | 9999.98-00 | Not Able to Identify Under Present List | 04/23/1999 |
| 199916001 | 9999.98-00 | Not Able to Identify Under Present List | 04/23/1999 |
| 199915064 | 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.) | 04/16/1999 |
| 199915063 | 401.06-00 | Required Distributions | 04/16/1999 |
| 199915063 | 408.00-00 | Individual Retirement Accounts | 04/16/1999 |
| 199915062 | 414.09-00 | Certain Employee Contributions | 04/16/1999 |
| 199915061 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/16/1999 |
| 199915061 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 04/16/1999 |
