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 201210020 UILC 861.09-06 主题 Asset Method of Apportionment 发布日期 03/09/2012
编号 201210019 UILC 864.04-00 主题 Rules for Allocating Interest, etc. (See Also 861.08 through 861.14) 发布日期 03/09/2012
编号 201210019 UILC 861.09-06 主题 Asset Method of Apportionment 发布日期 03/09/2012
编号 201210018 UILC 1502.13-01 主题 Stock of Members 发布日期 03/09/2012
编号 201210017 UILC 1295.02-02 主题 Retroactive Elections 发布日期 03/09/2012
编号 201210016 UILC 1362.01-03 主题 Late Elections 发布日期 03/09/2012
编号 201210015 UILC 1502.50-00 主题 Life and Non-Life 发布日期 03/09/2012
编号 201210014 UILC 115.00-00 主题 Income of States, Municipalities, etc. 发布日期 03/09/2012
编号 201210013 UILC 9100.22-00 主题 Other 发布日期 03/09/2012
编号 201210013 UILC 9114.03-06 主题 Canada 发布日期 03/09/2012
编号 201210012 UILC 104.00-00 主题 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 发布日期 03/09/2012
编号 201210011 UILC 9100.04-00 主题 Section 168; MACRS 发布日期 03/09/2012
编号 201210011 UILC 9100.02-00 主题 Section 59(e) 发布日期 03/09/2012
编号 201210010 UILC 1362.01-03 主题 Late Elections 发布日期 03/09/2012
编号 201210009 UILC 9100.22-00 主题 Other 发布日期 03/09/2012
编号 201210009 UILC 9114.03-06 主题 Canada 发布日期 03/09/2012
编号 201210008 UILC 2041.00-00 主题 Powers of Appointment (Included v. Not Included in Gross Estate) 发布日期 03/09/2012
编号 201210008 UILC 2036.00-00 主题 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 发布日期 03/09/2012
编号 201210008 UILC 2514.00-00 主题 Powers of Appointment (Transfer v. Not a Transfer) 发布日期 03/09/2012
编号 201210008 UILC 2652.01-00 主题 Transferor Defined 发布日期 03/09/2012
编号 201210008 UILC 2642.01-00 主题 Inclusion Ratio Defined 发布日期 03/09/2012
编号 201210008 UILC 2632.00-00 主题 Special Rules for Allocation of GST Exemption 发布日期 03/09/2012
编号 201210007 UILC 528.00-00 主题 Certain Homeowners Associations 发布日期 03/09/2012
编号 201210007 UILC 9100.34-00 主题 Section 528 Election to be Treated as Homeowner Association 发布日期 03/09/2012
编号 201210006 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 03/09/2012