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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 |
|---|---|---|---|
| 199930037 | 23.00.00-00 | DISCLOSURE OF INFORMATION | 07/30/1999 |
| 199930036 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 07/30/1999 |
| 199930036 | 2601.00-00 | Tax On Generation Skipping Transfers | 07/30/1999 |
| 199930036 | 507.00-00 | Termination of Private Foundation Status | 07/30/1999 |
| 199930036 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 07/30/1999 |
| 199930036 | 643.00-00 | Definitions Applicable to Subparts A, B, C, and D | 07/30/1999 |
| 199930036 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 07/30/1999 |
| 199930035 | 1361.00-00 | Definitions | 07/30/1999 |
| 199930034 | 1362.01-03 | Late Elections | 07/30/1999 |
| 199930033 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 07/30/1999 |
| 199930033 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 07/30/1999 |
| 199930032 | 9100.09-00 | Section 442; Accounting Periods | 07/30/1999 |
| 199930031 | 6601.02-01 | Starting Date (Avon Products) | 07/30/1999 |
| 199930030 | 61.00-00 | Gross Income v. Not Gross Income | 07/30/1999 |
| 199930030 | 61.03-00 | Loan or Mortgage v. Sale | 07/30/1999 |
| 199930030 | 61.43-00 | Form v. Substance | 07/30/1999 |
| 199930030 | 451.01-00 | Annual Theory | 07/30/1999 |
| 199930029 | 2601.03-01 | Irrevocable Trusts | 07/30/1999 |
| 199930028 | 115.00-00 | Income of States, Municipalities, etc. | 07/30/1999 |
| 199930027 | 1362.00-00 | Election by Small Business Corporation | 07/30/1999 |
| 199930026 | 2041.02-00 | Post-1942 Powers | 07/30/1999 |
| 199930026 | 2041.12-00 | Effect of State Laws | 07/30/1999 |
| 199930025 | 1361.01-04 | More than One Class of Stock | 07/30/1999 |
| 199930024 | 856.04-00 | Rents From Real Property | 07/30/1999 |
| 199930023 | 1362.02-03 | Passive Investment Income | 07/30/1999 |
