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.

  1. Enter a term in the Find box.
  2. Click the Search button.
寻求帮助
编号 UILC 主题 发布日期
编号 200932026 UILC 2642.00-00 主题 Inclusion Ratio 发布日期 08/07/2009
编号 200932025 UILC 7701.00-00 主题 Definitions 发布日期 08/07/2009
编号 200932025 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 08/07/2009
编号 200932024 UILC 7701.02-00 主题 Partnerships v. Associations 发布日期 08/07/2009
编号 200932024 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 08/07/2009
编号 200932024 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 08/07/2009
编号 200932023 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 08/07/2009
编号 200932022 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 08/07/2009
编号 200932021 UILC 61.00-00 主题 Gross Income v. Not Gross Income 发布日期 08/07/2009
编号 200932021 UILC 461.06-00 主题 Incurred Liabilities 发布日期 08/07/2009
编号 200932021 UILC 856.01-00 主题 Income Requirements 发布日期 08/07/2009
编号 200932020 UILC 170.12-01 主题 Section 508(d) or 4948(c)(4) Organizations 发布日期 08/07/2009
编号 200932020 UILC 664.03-00 主题 Definitions 发布日期 08/07/2009
编号 200932020 UILC 2036.02-00 主题 Retention of Right to Designate Who Shall Enjoy Property or Income 发布日期 08/07/2009
编号 200932020 UILC 2055.12-05 主题 Unitrusts 发布日期 08/07/2009
编号 200932019 UILC 7701.00-00 主题 Definitions 发布日期 08/07/2009
编号 200932019 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 08/07/2009
编号 200932018 UILC 355.01-00 主题 Spin-Off 发布日期 08/07/2009
编号 200932018 UILC 368.01-00 主题 Statutory Merger or Consolidation (Type "A") 发布日期 08/07/2009
编号 200932017 UILC 9114.03-42 主题 United Kingdom 发布日期 08/07/2009
编号 200932016 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 08/07/2009
编号 200932015 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 08/07/2009
编号 200932015 UILC 884.00-00 主题 Branch Tax 发布日期 08/07/2009
编号 200932015 UILC 884.08-00 主题 Rules for Termination, Liquidation, Reorganization or Incorporation 发布日期 08/07/2009
编号 200932014 UILC 7701.26-00 主题 Taxable Mortgage Pools 发布日期 08/07/2009