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 |
|---|---|---|---|
| 199935047 | 1361.03-01 | Grantor Trusts | 09/03/1999 |
| 199935046 | 678.01-01 | Release or Modification of Power | 09/03/1999 |
| 199935046 | 1361.03-01 | Grantor Trusts | 09/03/1999 |
| 199935045 | 1362.04-00 | Inadvertent Terminations | 09/03/1999 |
| 199935044 | 1362.04-00 | Inadvertent Terminations | 09/03/1999 |
| 199935043 | 1362.00-00 | Election by Small Business Corporation | 09/03/1999 |
| 199935043 | 1362.04-00 | Inadvertent Terminations | 09/03/1999 |
| 199935042 | 368.08-02 | Proprietary Interest Continuity | 09/03/1999 |
| 199935041 | 2055.12-05 | Unitrusts | 09/03/1999 |
| 199935041 | 2055.12-10 | Reformations of Nonqualifying Interests | 09/03/1999 |
| 199935040 | 1362.02-03 | Passive Investment Income | 09/03/1999 |
| 199935039 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 09/03/1999 |
| 199935038 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 09/03/1999 |
| 199935037 | 337.00-00 | Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) | 09/03/1999 |
| 199935037 | 368.08-00 | Continuity of Interest Rule | 09/03/1999 |
| 199935036 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 09/03/1999 |
| 199935035 | 362.02-00 | Capital Contributions by Nonshareholders | 09/03/1999 |
| 199935034 | 337.00-00 | Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) | 09/03/1999 |
| 199935034 | 368.08-00 | Continuity of Interest Rule | 09/03/1999 |
| 199935033 | 3231.01-00 | Employers v. Not Employers | 09/03/1999 |
| 199935032 | 104.02-00 | Workmen's Compensation | 09/03/1999 |
| 199935031 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 09/03/1999 |
| 199935030 | 1362.00-00 | Election by Small Business Corporation | 09/03/1999 |
| 199935029 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 09/03/1999 |
| 199935029 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/03/1999 |
