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. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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编号 UILC 主题 发布日期
编号 201212002 UILC 108.02-01 主题 Election to Reduce Basis of Depreciable Property First 发布日期 03/23/2012
编号 201212002 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 03/23/2012
编号 201212001 UILC 351.00-00 主题 Transfer to Corporation Controlled by Transferor 发布日期 03/23/2012
编号 201212001 UILC 351.02-00 主题 Series of Transactions 发布日期 03/23/2012
编号 201212001 UILC 368.00-00 主题 Definitions Relating to Corporate Reorganizations 发布日期 03/23/2012
编号 201212001 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 03/23/2012
编号 201211034 UILC 408.03-00 主题 Rollover Contributions 发布日期 03/16/2011
编号 201211033 UILC 408.03-00 主题 Rollover Contributions 发布日期 03/16/2011
编号 201211032 UILC 408.03-00 主题 Rollover Contributions 发布日期 03/16/2011
编号 201211031 UILC 402.08-00 主题 Rollover Contributions 发布日期 03/16/2011
编号 201211030 UILC 402.00-00 主题 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 发布日期 03/16/2011
编号 201211029 UILC 4945.04-04 主题 Grants to Individuals 发布日期 03/16/2011
编号 201211028 UILC 4945.04-04 主题 Grants to Individuals 发布日期 03/16/2011
编号 201211027 UILC 4945.04-04 主题 Grants to Individuals 发布日期 03/16/2011
编号 201211026 UILC 501.03-05 主题 Corporations 发布日期 03/16/2011
编号 201211026 UILC 501.32-00 主题 Income Inures v. does Not Inure to Private Individual 发布日期 03/16/2011
编号 201211026 UILC 501.33-00 主题 Private v. Public Interest Served 发布日期 03/16/2011
编号 201211025 UILC 501.32-00 主题 Income Inures v. does Not Inure to Private Individual 发布日期 03/16/2011
编号 201211025 UILC 501.33-00 主题 Private v. Public Interest Served 发布日期 03/16/2011
编号 201211024 UILC 6402.03-01 主题 Assignment of Refund Check 发布日期 03/16/2012
编号 201211023 UILC 6321.00-00 主题 Lien for Taxes (Lien Right v. No Lien Right) 发布日期 03/16/2012
编号 201211023 UILC 6323.00-00 主题 Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid) 发布日期 03/16/2012
编号 201211022 UILC 6201.01-00 主题 Administrative Procedures 发布日期 03/16/2012
编号 201211021 UILC 36C.00-00 主题 Adoption Expenses 发布日期 03/16/2012
编号 201211020 UILC 331.00-00 主题 Gain or Loss to Shareholders in Corporate Liquidations 发布日期 03/16/2012