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 |
|---|---|---|---|
| 199909062 | 3121.01-12 | Payment Under Employers' Plans for Retirement, Disability, Death, etc. | 03/05/1999 |
| 199909062 | 3121.02-07 | Mandatory Coverage of State, etc., Employees | 03/05/1999 |
| 199909062 | 3121.04-01 | Common Law Tests | 03/05/1999 |
| 199909061 | 9999.98-00 | Not Able to Identify Under Present List | 03/05/1999 |
| 199909060 | 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.) | 03/05/1999 |
| 199909059 | 408.00-00 | Individual Retirement Accounts | 03/05/1999 |
| 199909059 | 72.20-00 | Tax on Early Distributions from Qualified Retirement Plans | 03/05/1999 |
| 199909058 | 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.) | 03/05/1999 |
| 199909057 | 1362.00-00 | Election by Small Business Corporation | 03/05/1999 |
| 199909056 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 03/05/1999 |
| 199909055 | 9100.09-00 | Section 442; Accounting Periods | 03/05/1999 |
| 199909054 | 1033.00-00 | Involuntary Conversion | 03/05/1999 |
| 199909053 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/05/1999 |
| 199909052 | 1362.00-00 | Election by Small Business Corporation | 03/05/1999 |
| 199909051 | 1362.00-00 | Election by Small Business Corporation | 03/05/1999 |
| 199909050 | 1362.00-00 | Election by Small Business Corporation | 03/05/1999 |
| 199909049 | 1362.00-00 | Election by Small Business Corporation | 03/05/1999 |
| 199909048 | 115.00-00 | Income of States, Municipalities, etc. | 03/05/1999 |
| 199909047 | 1362.00-00 | Election by Small Business Corporation | 03/05/1999 |
| 199909046 | 6041.07-00 | Payments Other Than in Cash | 03/05/1999 |
| 199909045 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 03/05/1999 |
| 199909044 | 9999.98-00 | Not Able to Identify Under Present List | 03/05/1999 |
| 199909043 | 265.08-04 | Exceptions for Certain Tax-Exempt Obligations | 03/05/1999 |
| 199909042 | 1295.02-02 | Retroactive Elections | 03/05/1999 |
| 199909039 | 9999.98-00 | Not Able to Identify Under Present List | 03/05/1999 |