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 |
|---|---|---|---|
| 199912039 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/26/1999 |
| 199912038 | 472.01-00 | Election | 03/26/1999 |
| 199912038 | 9100.11-00 | Section 472; LIFO Election | 03/26/1999 |
| 199912037 | 1362.04-00 | Inadvertent Terminations | 03/26/1999 |
| 199912036 | 1362.02-03 | Passive Investment Income | 03/26/1999 |
| 199912035 | 501.03-33 | Lessening the Burdens of Government | 03/26/1999 |
| 199912035 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 03/26/1999 |
| 199912034 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 03/26/1999 |
| 199912034 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 03/26/1999 |
| 199912034 | 643.06-00 | Multiple Trusts | 03/26/1999 |
| 199912033 | 501.04-04 | Veterans Organizations | 03/26/1999 |
| 199912033 | 501.19-00 | Organization of Past or Present Armed Forces Members | 03/26/1999 |
| 199912033 | 501.07-00 | Social Clubs | 03/26/1999 |
| 199912033 | 501.08-00 | Fraternal Beneficiary Societies (See Also 0501.03-09) | 03/26/1999 |
| 199912033 | 501.10-00 | Domestic Fraternal Societies, Orders, and Associations | 03/26/1999 |
| 199912033 | 170.09-03 | War Veterans, Etc. | 03/26/1999 |
| 199912033 | 4401.00-00 | Wagering Tax (Taxable v. Not Taxable) | 03/26/1999 |
| 199912032 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 03/26/1999 |
| 199912031 | 1362.00-00 | Election by Small Business Corporation | 03/26/1999 |
| 199912030 | 708.01-00 | Termination | 03/26/1999 |
| 199912029 | 884.12-50 | Ruling That a Foreign Corporation is a Qualified Resident | 03/26/1999 |
| 199912028 | 9114.02-16 | Limitation on Benefits | 03/26/1999 |
| 199912028 | 9114.03-38 | Switzerland | 03/26/1999 |
| 199912027 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 03/26/1999 |
| 199912026 | 121.00-00 | Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) | 03/26/1999 |
