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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 |
|---|---|---|---|
| 199915061 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 04/16/1999 |
| 199915060 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 04/16/1999 |
| 199915059 | 419A.00-00 | Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) | 04/16/1999 |
| 199915058 | 2055.12-07 | Guaranteed Annuity Lead Interest | 04/16/1999 |
| 199915058 | 2055.12-10 | Reformations of Nonqualifying Interests | 04/16/1999 |
| 199915057 | 414.07-00 | Governmental Plan | 04/16/1999 |
| 199915056 | 9999.98-00 | Not Able to Identify Under Present List | 04/16/1999 |
| 199915055 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/16/1999 |
| 199915054 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 04/16/1999 |
| 199915054 | 3401.00-00 | Definitions | 04/16/1999 |
| 199915054 | 3121.00-00 | Definitions | 04/16/1999 |
| 199915054 | 3306.00-00 | Definitions | 04/16/1999 |
| 199915053 | 170.11-05 | Qualified Appreciated Stock | 04/16/1999 |
| 199915052 | 2519.00-00 | Disposition of Certain Life Estates | 04/16/1999 |
| 199915051 | 1362.00-00 | Election by Small Business Corporation | 04/16/1999 |
| 199915050 | 1033.02-00 | Definition of Involuntary Conversion Events | 04/16/1999 |
| 199915050 | 165.00-00 | Deductions For Losses | 04/16/1999 |
| 199915050 | 6041.03-00 | Fixed or Determinable Gains, Profits, or Income | 04/16/1999 |
| 199915049 | 6050I.01-00 | Compliance | 04/16/1999 |
| 199915048 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 04/16/1999 |
| 199915047 | 1362.00-00 | Election by Small Business Corporation | 04/16/1999 |
| 199915046 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 04/16/1999 |
| 199915046 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 04/16/1999 |
| 199915045 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 04/16/1999 |
| 199915045 | 664.03-03 | Unitrust With Income Exception | 04/16/1999 |
