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.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
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 |
|---|---|---|---|
| 199907005 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 02/19/1999 |
| 199907005 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 02/19/1999 |
| 199907004 | 163.07-00 | Original Issue Discount | 02/19/1999 |
| 199907004 | 1012.00-00 | Basis of Property--Costs | 02/19/1999 |
| 199907004 | 1272.00-00 | Current Inclusion in Income of Original Issue Discount | 02/19/1999 |
| 199907004 | 1274.00-00 | Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property | 02/19/1999 |
| 199907004 | 6662.00-00 | Accuracy-related penalty | 02/19/1999 |
| 199907003 | 61.05-03 | Compensation | 02/19/1999 |
| 199907003 | 83.03-02 | Transferability of Property | 02/19/1999 |
| 199907003 | 451.01-00 | Annual Theory | 02/19/1999 |
| 199907003 | 641.00-00 | Imposition of Tax | 02/19/1999 |
| 199907003 | 643.03-00 | Beneficiary Defined | 02/19/1999 |
| 199907003 | 662.01-00 | Character of Amounts | 02/19/1999 |
| 199907002 | 163.00-00 | Interest | 02/19/1999 |
| 199907001 | 368.03-00 | Stock for Property (Type "C") | 02/19/1999 |
| 199906057 | 4401.00-00 | Wagering Tax (Taxable v. Not Taxable) | 02/12/1999 |
| 199906056 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 02/12/1999 |
| 199906055 | 507.00-00 | Termination of Private Foundation Status | 02/12/1999 |
| 199906054 | 501.03-10 | Homes for Aged and Related Organizations (See Also 0501.04-02) | 02/12/1999 |
| 199906054 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 02/12/1999 |
| 199906054 | 509.02-00 | Exceptions to Private Foundation Status | 02/12/1999 |
| 199906054 | 509.02-01 | Publicly Supported Organizations | 02/12/1999 |
| 199906054 | 509.02-02 | Supporting Organizations | 02/12/1999 |
| 199906054 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 02/12/1999 |
| 199906054 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 02/12/1999 |
