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 |
|---|---|---|---|
| 199937033 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/17/1999 |
| 199937033 | 367.00-00 | Foreign Corporations | 09/17/1999 |
| 199937033 | 305.01-00 | Stock Dividends | 09/17/1999 |
| 199937032 | 585.00-00 | Reserves for Losses on Loans of Banks | 09/17/1999 |
| 199937032 | 593.00-00 | Reserves for Losses on Loans--Mutual Savings Banks, etc. (Allowable v. Not Allowable) | 09/17/1999 |
| 199937031 | 162.25-18 | Expenses of Another Individual or Entity | 09/17/1999 |
| 199937031 | 446.15-02 | Expense | 09/17/1999 |
| 199937030 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/17/1999 |
| 199937030 | 754.02-00 | Timeliness of Election | 09/17/1999 |
| 199937029 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 09/17/1999 |
| 199937028 | 1362.01-03 | Late Elections | 09/17/1999 |
| 199937027 | 877.08-00 | Ruling Submission by Expatriating Long-Term Resident | 09/17/1999 |
| 199937026 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 09/17/1999 |
| 199937025 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 09/17/1999 |
| 199937024 | 42.14-01 | Correction of Administrative Errors and Omissions | 09/17/1999 |
| 199937023 | 7701.00-00 | Definitions | 09/17/1999 |
| 199937023 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/17/1999 |
| 199937022 | 168.07-00 | Unadjusted Basis | 09/17/1999 |
| 199937021 | 877.08-00 | Ruling Submission by Expatriating Long-Term Resident | 09/17/1999 |
| 199937020 | 172.01-00 | Carryback and Carryover | 09/17/1999 |
| 199937019 | 355.01-00 | Spin-Off | 09/17/1999 |
| 199937019 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/17/1999 |
| 199937018 | 1362.01-03 | Late Elections | 09/17/1999 |
| 199937017 | 1362.00-00 | Election by Small Business Corporation | 09/17/1999 |
| 199937016 | 1362.00-00 | Election by Small Business Corporation | 09/17/1999 |
