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 |
|---|---|---|---|
| 199917034 | 302.04-00 | Redemption from Noncorporate Shareholder in Partial Liquidation | 04/30/1999 |
| 199917034 | 1502.13-00 | Intercompany Transactions | 04/30/1999 |
| 199917034 | 1502.20-00 | Loss Disallowance Rule | 04/30/1999 |
| 199917033 | 338.01-02 | Time in which Election must be made | 04/30/1999 |
| 199917033 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 04/30/1999 |
| 199917032 | 1362.01-03 | Late Elections | 04/30/1999 |
| 199917031 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 04/30/1999 |
| 199917030 | 1362.00-00 | Election by Small Business Corporation | 04/30/1999 |
| 199917029 | 1362.02-03 | Passive Investment Income | 04/30/1999 |
| 199917028 | 931.00-00 | Income From Sources Within Guam, American Samoa or the Northern Mariana Islands | 04/30/1999 |
| 199917027 | 9100.09-00 | Section 442; Accounting Periods | 04/30/1999 |
| 199917026 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 04/30/1999 |
| 199917025 | 1014.01-00 | Basis Equal to FMV At Time of Decedent's Death | 04/30/1999 |
| 199917024 | 162.04-13 | Insurance, Property and Casualty ISP - Captive Insurance and/or Reinsurance Companies | 04/30/1999 |
| 199917023 | 42.14-01 | Correction of Administrative Errors and Omissions | 04/30/1999 |
| 199917022 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/30/1999 |
| 199917021 | 1361.00-00 | Definitions | 04/30/1999 |
| 199917021 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/30/1999 |
| 199917020 | 9999.98-00 | Not Able to Identify Under Present List | 04/30/1999 |
| 199917019 | 1362.02-03 | Passive Investment Income | 04/30/1999 |
| 199917018 | 1362.00-00 | Election by Small Business Corporation | 04/30/1999 |
| 199917017 | 1362.02-03 | Passive Investment Income | 04/30/1999 |
| 199917016 | 1502.77-00 | Common Parent Agent for Subsidiaries | 04/30/1999 |
| 199917015 | 1502.77-00 | Common Parent Agent for Subsidiaries | 04/30/1999 |
| 199917014 | 1362.00-00 | Election by Small Business Corporation | 04/30/1999 |