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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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 199927002 | 83.11-00 | Nonqualified Stock Options | 07/09/1999 |
| 199927002 | 2701.00-00 | Special Valuation Rules for Transfers of Interests in Corporations or Partnerships | 07/09/1999 |
| 199927002 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 07/09/1999 |
| 199927002 | 2703.00-00 | Certain Rights and Restrictions Disregarded | 07/09/1999 |
| 199927001 | 174.00-00 | Research and Experimental Expenditures (Deductible v. Not Deductible) | 07/09/1999 |
| 199926052 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 07/02/1999 |
| 199926051 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 07/02/1999 |
| 199926050 | 4942.03-05 | Qualifying Distribution | 07/02/1999 |
| 199926050 | 4942.03-07 | Set-Asides | 07/02/1999 |
| 199926049 | 507.00-00 | Termination of Private Foundation Status | 07/02/1999 |
| 199926049 | 4941.04-00 | Definition of Self-Dealing | 07/02/1999 |
| 199926049 | 4942.03-05 | Qualifying Distribution | 07/02/1999 |
| 199926049 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 07/02/1999 |
| 199926049 | 4945.04-06 | Expenditure Responsibility | 07/02/1999 |
| 199926049 | 6033.02-01 | Private Foundation | 07/02/1999 |
| 199926048 | 4941.04-00 | Definition of Self-Dealing | 07/02/1999 |
| 199926048 | 4945.04-00 | Definition of Taxable Expenditure | 07/02/1999 |
| 199926047 | 414.09-00 | Certain Employee Contributions | 07/02/1999 |
| 199926046 | 414.08-00 | Church Plan | 07/02/1999 |
| 199926045 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 07/02/1999 |
| 199926044 | 368.05-00 | Recapitalization (Type "E") | 07/02/1999 |
| 199926043 | 42.14-01 | Correction of Administrative Errors and Omissions | 07/02/1999 |
| 199926042 | 174.05-02 | From Amortization to Current Deduction | 07/02/1999 |
| 199926041 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 07/02/1999 |
| 199926040 | 2601.00-00 | Tax On Generation Skipping Transfers | 07/02/1999 |
