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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 |
|---|---|---|---|
| 199952041 | 482.01-00 | Organization, Trade or Business | 12/31/1999 |
| 199952041 | 482.15-00 | Sham Transaction | 12/31/1999 |
| 199952041 | 1491.01-00 | Transfer by a United States Citizen or Resident, or by a Domestic Corporation or Partnership, or by an Estate or Trust | 12/31/1999 |
| 199952040 | 468B.01-00 | In General | 12/31/1999 |
| 199952040 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 12/31/1999 |
| 199952039 | 2053.02-00 | Estimated Amounts | 12/31/1999 |
| 199952038 | 805.02-00 | Increases Certain Reserves | 12/31/1999 |
| 199952038 | 108.01-00 | Exclusion From Gross Income | 12/31/1999 |
| 199952038 | 108.01-02 | Insolvent Taxpayer | 12/31/1999 |
| 199952038 | 832.00-00 | Insurance Company Taxable Income | 12/31/1999 |
| 199952037 | 170.14-00 | Qualified Conservation Contribution | 12/31/1999 |
| 199952036 | 1362.04-00 | Inadvertent Terminations | 12/31/1999 |
| 199952035 | 664.03-03 | Unitrust With Income Exception | 12/31/1999 |
| 199952034 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 12/31/1999 |
| 199952034 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/31/1999 |
| 199952033 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 12/31/1999 |
| 199952033 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/31/1999 |
| 199952032 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 12/31/1999 |
| 199952032 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/31/1999 |
| 199952031 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 12/31/1999 |
| 199952030 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 12/31/1999 |
| 199952030 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 12/31/1999 |
| 199952029 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 12/31/1999 |
| 199952029 | 355.01-00 | Spin-Off | 12/31/1999 |
| 199952028 | 105.01-00 | Attributable to Employer Contributions | 12/31/1999 |
