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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 |
|---|---|---|---|
| 199944046 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 11/05/1999 |
| 199944045 | 1253.02-00 | Significant Power, Right, or Continuing Interest | 11/05/1999 |
| 199944044 | 9999.98-00 | Not Able to Identify Under Present List | 11/05/1999 |
| 199944043 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/05/1999 |
| 199944042 | 1362.01-03 | Late Elections | 11/05/1999 |
| 199944041 | 351.01-00 | Control v. No Control by Transferor | 11/05/1999 |
| 199944041 | 355.01-00 | Spin-Off | 11/05/1999 |
| 199944041 | 368.04-00 | Assets for Control of Transferee (Type "D") | 11/05/1999 |
| 199944040 | 451.13-01 | Services (Rev. Rul. 71-21) | 11/05/1999 |
| 199944039 | 9999.98-00 | Not Able to Identify Under Present List | 11/05/1999 |
| 199944038 | 2518.03-00 | Undivided Portion of an Interest | 11/05/1999 |
| 199944037 | 1362.01-03 | Late Elections | 11/05/1999 |
| 199944036 | 1362.01-03 | Late Elections | 11/05/1999 |
| 199944035 | 1362.01-03 | Late Elections | 11/05/1999 |
| 199944034 | 1362.01-03 | Late Elections | 11/05/1999 |
| 199944033 | 1362.04-00 | Inadvertent Terminations | 11/05/1999 |
| 199944032 | 3121.01-12 | Payment Under Employers' Plans for Retirement, Disability, Death, etc. | 11/05/1999 |
| 199944031 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 11/05/1999 |
| 199944030 | 1362.04-00 | Inadvertent Terminations | 11/05/1999 |
| 199944029 | 1362.02-03 | Passive Investment Income | 11/05/1999 |
| 199944028 | 1362.01-03 | Late Elections | 11/05/1999 |
| 199944027 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/05/1999 |
| 199944026 | 882.03-00 | Return Required | 11/05/1999 |
| 199944025 | 1042.02-00 | Requirements | 11/05/1999 |
| 199944024 | 1362.01-03 | Late Elections | 11/05/1999 |
