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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 |
|---|---|---|---|
| 199952086 | 512.04-00 | Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) | 12/31/1999 |
| 199952086 | 512.09-02 | Foreign Organizations | 12/31/1999 |
| 199952086 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 12/31/1999 |
| 199952086 | 514.01-00 | Rent and Deductions | 12/31/1999 |
| 199952085 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 12/31/1999 |
| 199952085 | 118.00-00 | Contributions to the Capital of a Corporation | 12/31/1999 |
| 199952085 | 61.00-00 | Gross Income v. Not Gross Income | 12/31/1999 |
| 199952084 | 856.04-00 | Rents From Real Property | 12/31/1999 |
| 199952083 | 115.00-00 | Income of States, Municipalities, etc. | 12/31/1999 |
| 199952083 | 170.07-05 | Governmental Units | 12/31/1999 |
| 199952082 | 1033.02-00 | Definition of Involuntary Conversion Events | 12/31/1999 |
| 199952081 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 12/31/1999 |
| 199952080 | 104.03-00 | Damages | 12/31/1999 |
| 199952079 | 338.01-02 | Time in which Election must be made | 12/31/1999 |
| 199952079 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 12/31/1999 |
| 199952078 | 9999.98-00 | Not Able to Identify Under Present List | 12/31/1999 |
| 199952077 | 1362.02-03 | Passive Investment Income | 12/31/1999 |
| 199952076 | 1362.04-00 | Inadvertent Terminations | 12/31/1999 |
| 199952075 | 162.38-00 | Environmental Expenditures | 12/31/1999 |
| 199952074 | 468A.00-00 | Special Rules for Decommissioning Cost | 12/31/1999 |
| 199952074 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 12/31/1999 |
| 199952074 | 1012.06-00 | Liabilities Assumed as Purchase Price | 12/31/1999 |
| 199952074 | 1060.00-00 | Special Allocation Rules for Certain Asset Acquisitions | 12/31/1999 |
| 199952073 | 115.00-00 | Income of States, Municipalities, etc. | 12/31/1999 |
| 199952072 | 1362.02-00 | Termination of Election | 12/31/1999 |
