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 |
|---|---|---|---|
| 199945045 | 1033.02-00 | Definition of Involuntary Conversion Events | 11/12/1999 |
| 199945044 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 11/12/1999 |
| 199945043 | 6045.00-00 | Returns of Brokers | 11/12/1999 |
| 199945042 | 09.29.00-00 | BANKRUPTCY CODE CASES: Penalties | 11/12/1999 |
| 199945042 | 09.09.01-01 | BCC: Ch 7: Distrib. of prop. of estate: Nonpecuniary penalties | 11/12/1999 |
| 199945041 | 9999.92-00 | Issues Related to Statutes Other Than Contained in Internal Revenue Code | 11/12/1999 |
| 199945040 | 7206.10-00 | Signing Statements Under Perjury | 11/12/1999 |
| 199945039 | 1362.01-03 | Late Elections | 11/12/1999 |
| 199945038 | 1033.00-00 | Involuntary Conversion | 11/12/1999 |
| 199945038 | 7701.00-00 | Definitions | 11/12/1999 |
| 199945037 | 1502.20-00 | Loss Disallowance Rule | 11/12/1999 |
| 199945036 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 11/12/1999 |
| 199945036 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 11/12/1999 |
| 199945035 | 1362.00-00 | Election by Small Business Corporation | 11/12/1999 |
| 199945034 | 1362.01-03 | Late Elections | 11/12/1999 |
| 199945033 | 2632.01-00 | Time and Manner of Allocation | 11/12/1999 |
| 199945033 | 2654.00-00 | Special Rules | 11/12/1999 |
| 199945032 | 4982.00-00 | Excise Tax on Undistributed Income of Regulated Investment Companies | 11/12/1999 |
| 199945031 | 851.00-00 | Definition of Regulated Investment Company | 11/12/1999 |
| 199945031 | 852.00-00 | Taxation of Regulated Investment Companies and Their Shareholders | 11/12/1999 |
| 199945031 | 305.00-00 | Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | 11/12/1999 |
| 199945030 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 11/12/1999 |
| 199945029 | 338.01-02 | Time in which Election must be made | 11/12/1999 |
| 199945029 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 11/12/1999 |
| 199945028 | 6501.08-14 | Successive Waivers | 11/12/1999 |
