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 |
|---|---|---|---|
| 199914003 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 04/09/1999 |
| 199914002 | 382.08-00 | Built-in Gains and Losses and Section 338 Gains | 04/09/1999 |
| 199914001 | 162.01-00 | Trade or Business v. Not a Trade or Business | 04/09/1999 |
| 199914001 | 9214.04-00 | Computer Leasing | 04/09/1999 |
| 199914001 | 9999.97-00 | Substance v. Form Issues Not Contained in Present List | 04/09/1999 |
| 199913051 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 04/02/1999 |
| 199913051 | 509.02-01 | Publicly Supported Organizations | 04/02/1999 |
| 199913051 | 509.02-02 | Supporting Organizations | 04/02/1999 |
| 199913051 | 511.01-00 | Organizations Subject to Tax | 04/02/1999 |
| 199913051 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 04/02/1999 |
| 199913050 | 414.09-00 | Certain Employee Contributions | 04/02/1999 |
| 199913049 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 04/02/1999 |
| 199913048 | 408.02-01 | Benefit Distributions | 04/02/1999 |
| 199913048 | 408.03-00 | Rollover Contributions | 04/02/1999 |
| 199913047 | 162.05-03 | Compromise Settlement of Claims | 04/02/1999 |
| 199913047 | 401.04-03 | Discrimination in Availability of Form of Benefit | 04/02/1999 |
| 199913047 | 402.02-01 | Exempt Prior to Distribution | 04/02/1999 |
| 199913047 | 404.00-00 | Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) | 04/02/1999 |
| 199913047 | 415.02-01 | Annual Addition | 04/02/1999 |
| 199913047 | 4972.00-00 | Tax on Excess Contributions for Self-Employed Individuals (Repealed TEFRA -1984) | 04/02/1999 |
| 199913046 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/02/1999 |
| 199913046 | 509.02-00 | Exceptions to Private Foundation Status | 04/02/1999 |
| 199913046 | 509.02-01 | Publicly Supported Organizations | 04/02/1999 |
| 199913046 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 04/02/1999 |
| 199913046 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 04/02/1999 |