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 |
|---|---|---|---|
| 199946011 | 355.01-01 | Split-Off | 11/19/1999 |
| 199946010 | 1502.77-00 | Common Parent Agent for Subsidiaries | 11/19/1999 |
| 199946010 | 6213.08-00 | Waiver of Restrictions | 11/19/1999 |
| 199946010 | 7121.00-00 | Closing Agreements | 11/19/1999 |
| 199946009 | 355.01-01 | Split-Off | 11/19/1999 |
| 199946009 | 368.04-00 | Assets for Control of Transferee (Type "D") | 11/19/1999 |
| 199946008 | 301.00-00 | Distributions of Property | 11/19/1999 |
| 199946007 | 301.00-00 | Distributions of Property | 11/19/1999 |
| 199946006 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 11/19/1999 |
| 199946005 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 11/19/1999 |
| 199946004 | 832.05-00 | Premiums Earned | 11/19/1999 |
| 199946003 | 263A.05-01 | Two-Year Preproductive Period | 11/19/1999 |
| 199946003 | 263A.05-02 | Election Not To Apply Section | 11/19/1999 |
| 199946002 | 302.02-00 | Disproportionate Redemption of stock | 11/19/1999 |
| 199946002 | 305.04-00 | Disproportionate Distributions | 11/19/1999 |
| 199946002 | 306.01-00 | Section 306 Stock v. Not 306 Stock | 11/19/1999 |
| 199946001 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 11/19/1999 |
| 199945066 | 419.00-00 | Treatment of Funded Welfare Benefit Plans | 11/12/1999 |
| 199945065 | 412.06-00 | Minimum Funding Waiver | 11/12/1999 |
| 199945064 | 104.01-00 | Health and Accident Insurance | 11/12/1999 |
| 199945063 | 1033.02-00 | Definition of Involuntary Conversion Events | 11/12/1999 |
| 199945062 | 501.03-13 | Libraries, Museums, etc. | 11/12/1999 |
| 199945062 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 11/12/1999 |
| 199945061 | 507.00-00 | Termination of Private Foundation Status | 11/12/1999 |
| 199945061 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 11/12/1999 |
