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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 |
|---|---|---|---|
| 199918053 | 61.40-00 | Governmental Benefits and Subsidies | 05/07/1999 |
| 199918052 | 9100.09-00 | Section 442; Accounting Periods | 05/07/1999 |
| 199918051 | 382.12-03 | Constructive Ownership of Stock | 05/07/1999 |
| 199918050 | 1361.01-04 | More than One Class of Stock | 05/07/1999 |
| 199918049 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 05/07/1999 |
| 199918048 | 3231.01-00 | Employers v. Not Employers | 05/07/1999 |
| 199918047 | 865.01-05 | Treaty Interaction Rule | 05/07/1999 |
| 199918047 | 904.03-29 | Allocation of Taxes | 05/07/1999 |
| 199918046 | 664.00-00 | Charitable Remainder Trusts | 05/07/1999 |
| 199918045 | 1362.00-00 | Election by Small Business Corporation | 05/07/1999 |
| 199918044 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 05/07/1999 |
| 199918043 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 05/07/1999 |
| 199918042 | 2702.02-02 | Personal Residence in Trust | 05/07/1999 |
| 199918041 | 1362.00-00 | Election by Small Business Corporation | 05/07/1999 |
| 199918040 | 6601.08-00 | Interest After Credit Election (May Dept. Stores) | 05/07/1999 |
| 199918039 | 2056A.02-00 | Qualifying Interest | 05/07/1999 |
| 199918039 | 7701.04-01 | Domestic Building and Loan Associations | 05/07/1999 |
| 199918038 | 9999.98-00 | Not Able to Identify Under Present List | 05/07/1999 |
| 199918037 | 1362.00-00 | Election by Small Business Corporation | 05/07/1999 |
| 199918036 | 3231.01-00 | Employers v. Not Employers | 05/07/1999 |
| 199918035 | 3231.01-00 | Employers v. Not Employers | 05/07/1999 |
| 199918034 | 302.04-00 | Redemption from Noncorporate Shareholder in Partial Liquidation | 05/07/1999 |
| 199918033 | 9100.22-00 | Other | 05/07/1999 |
| 199918033 | 1503.04-04 | Dual Resident Corporation | 05/07/1999 |
| 199918032 | 9100.22-00 | Other | 05/07/1999 |
