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. ob体育ever, it is important to note that pursuant to 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 |
|---|---|---|---|
| 199927007 | 2207A.00-00 | Right of Recovery in the Case of Certain Marital Deduction Property | 07/09/1999 |
| 199927007 | 2654.03-00 | Separate Shares | 07/09/1999 |
| 199927006 | 367.05-01 | Inventory, etc. | 07/09/1999 |
| 199927006 | 451.13-00 | Prepaid and Advance Income | 07/09/1999 |
| 199927005 | 2601.00-00 | Tax On Generation Skipping Transfers | 07/09/1999 |
| 199927004 | 83.00-00 | Property Transferred in Connection With Performance of Services | 07/09/1999 |
| 199927004 | 162.36-00 | Million Dollar Cap - Executive Employee Compensation | 07/09/1999 |
| 199927003 | 1042.02-00 | Requirements | 07/09/1999 |
| 199927002 | 83.00-00 | Property Transferred in Connection With Performance of Services | 07/09/1999 |
| 199927002 | 2033.00-00 | Property in Which Decedent Had an Interest | 07/09/1999 |
| 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 |