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.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
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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尋求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 200005005 | 482.00-00 | Allocation of Income and Deductions Among Taxpayers | 02/04/2000 |
| 200005005 | 6224.00-00 | Participation in Administrative Proceedings; Waivers; Agreements | 02/04/2000 |
| 200005004 | 30.04-00 | Definitions | 02/04/2000 |
| 200005003 | 30.04-00 | Definitions | 02/04/2000 |
| 200005002 | 6404.04-01 | Service Error or Delay | 02/04/2000 |
| 200005001 | 4980.00-00 | Tax on Reversion of Qualified Plan Assets to Employer | 02/04/2000 |
| 200004043 | 861.09-00 | Allocation and Apportionment of Interest Expense (In General) | 01/28/2000 |
| 200004042 | 401.28-00 | Union-negotiated Multiemployer Pension Plans | 01/28/2000 |
| 200004042 | 415.01-00 | Limitation for Defined Benefit Plans | 01/28/2000 |
| 200004041 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 01/28/2000 |
| 200004040 | 468A.00-00 | Special Rules for Decommissioning Cost | 01/28/2000 |
| 200004040 | 1012.06-00 | Liabilities Assumed as Purchase Price | 01/28/2000 |
| 200004040 | 1060.00-00 | Special Allocation Rules for Certain Asset Acquisitions | 01/28/2000 |
| 200004039 | 42.14-01 | Correction of Administrative Errors and Omissions | 01/28/2000 |
| 200004038 | 162.24-01 | Before January 1, 1994 | 01/28/2000 |
| 200004038 | 46.01-00 | Amount of Investment Credit | 01/28/2000 |
| 200004037 | 2702.02-02 | Personal Residence in Trust | 01/28/2000 |
| 200004036 | 707.01-00 | Not in Capacity as Partner | 01/28/2000 |
| 200004035 | 355.01-01 | Split-Off | 01/28/2000 |
| 200004035 | 355.04-00 | Business Purpose | 01/28/2000 |
| 200004034 | 9999.98-00 | Not Able to Identify Under Present List | 01/28/2000 |
| 200004033 | 6651.04-00 | Increase in Penalty for Failure to Pay Tax | 01/28/2000 |
| 200004033 | 6651.11-00 | Husband and Wife | 01/28/2000 |
| 200004033 | 6651.20-00 | Return Prepared by Service | 01/28/2000 |
| 200004032 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 01/28/2000 |