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 200748014 UILC 1362.01-03 主题 Late Elections 发布日期 11/30/2007
编号 200748013 UILC 2041.00-00 主题 Powers of Appointment (Included v. Not Included in Gross Estate) 发布日期 11/30/2007
编号 200748013 UILC 2514.00-00 主题 Powers of Appointment (Transfer v. Not a Transfer) 发布日期 11/30/2007
编号 200748013 UILC 2663.00-00 主题 Regulations 发布日期 11/30/2007
编号 200748012 UILC 2041.00-00 主题 Powers of Appointment (Included v. Not Included in Gross Estate) 发布日期 11/30/2007
编号 200748012 UILC 2514.00-00 主题 Powers of Appointment (Transfer v. Not a Transfer) 发布日期 11/30/2007
编号 200748012 UILC 2663.00-00 主题 Regulations 发布日期 11/30/2007
编号 200748011 UILC 2041.00-00 主题 Powers of Appointment (Included v. Not Included in Gross Estate) 发布日期 11/30/2007
编号 200748011 UILC 2514.00-00 主题 Powers of Appointment (Transfer v. Not a Transfer) 发布日期 11/30/2007
编号 200748011 UILC 2663.00-00 主题 Regulations 发布日期 11/30/2007
编号 200748010 UILC 61.00-00 主题 Gross Income v. Not Gross Income 发布日期 11/30/2007
编号 200748010 UILC 468B.01-00 主题 In General 发布日期 11/30/2007
编号 200748010 UILC 468B.02-00 主题 Taxation of Designated Settlement Funds 发布日期 11/30/2007
编号 200748010 UILC 468B.07-00 主题 Clarification Of Taxation of Certain Funds 发布日期 11/30/2007
编号 200748010 UILC 6041.03-00 主题 Fixed or Determinable Gains, Profits, or Income 发布日期 11/30/2007
编号 200748010 UILC 6049.00-00 主题 Returns Regarding Payments of Interest 发布日期 11/30/2007
编号 200748009 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 11/30/2007
编号 200748008 UILC 2041.00-00 主题 Powers of Appointment (Included v. Not Included in Gross Estate) 发布日期 11/30/2007
编号 200748008 UILC 2514.00-00 主题 Powers of Appointment (Transfer v. Not a Transfer) 发布日期 11/30/2007
编号 200748008 UILC 2663.00-00 主题 Regulations 发布日期 11/30/2007
编号 200748007 UILC 355.00-00 主题 Distribution of Stock and Securities of a Controlled Corporation 发布日期 11/30/2007
编号 200748007 UILC 355.01-00 主题 Spin-Off 发布日期 11/30/2007
编号 200748007 UILC 368.00-00 主题 Definitions Relating to Corporate Reorganizations 发布日期 11/30/2007
编号 200748007 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 11/30/2007
编号 200748006 UILC 6038.02-00 主题 Dollar Penalty for Failure to Furnish Information 发布日期 11/30/2007