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 200823009 UILC 7701.00-00 主题 Definitions 发布日期 06/06/2008
编号 200823009 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 06/06/2008
编号 200823008 UILC 7701.00-00 主题 Definitions 发布日期 06/06/2008
编号 200823008 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 06/06/2008
编号 200823007 UILC 7701.00-00 主题 Definitions 发布日期 06/06/2008
编号 200823007 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 06/06/2008
编号 200823006 UILC 7701.00-00 主题 Definitions 发布日期 06/06/2008
编号 200823006 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 06/06/2008
编号 200823005 UILC 638.00-00 主题 Continental Shelf Areas 发布日期 06/06/2008
编号 200823004 UILC 355.01-00 主题 Spin-Off 发布日期 06/06/2008
编号 200823004 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 06/06/2008
编号 200823003 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 06/06/2008
编号 200823002 UILC 7701.00-00 主题 Definitions 发布日期 06/06/2008
编号 200823002 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 06/06/2008
编号 200823002 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 06/06/2008
编号 200823001 UILC 3121.16-02 主题 Nonqualified Deferred Compensation Plans 发布日期 06/06/2008
编号 200822044 UILC 501.03-05 主题 Corporations 发布日期 05/30/2008
编号 200822044 UILC 501.03-30 主题 Organizational and Operational Tests 发布日期 05/30/2008
编号 200822044 UILC 501.30-02 主题 Dealings With Controlling Interests 发布日期 05/30/2008
编号 200822044 UILC 501.32-00 主题 Income Inures v. does Not Inure to Private Individual 发布日期 05/30/2008
编号 200822043 UILC 501.03-01 主题 Employee Benefit Organization (See Also 0501.09-00) 发布日期 05/30/2008
编号 200822042 UILC 412.06-00 主题 Minimum Funding Waiver 发布日期 05/30/2008
编号 200822041 UILC 4943.00-00 主题 Excise Taxes on Excess Business Holdings 发布日期 05/30/2008
编号 200822040 UILC 501.03-01 主题 Employee Benefit Organization (See Also 0501.09-00) 发布日期 05/30/2008
编号 200822039 UILC 501.03-01 主题 Employee Benefit Organization (See Also 0501.09-00) 发布日期 05/30/2008