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 200746011 UILC 45K.00-00 主题 Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) 发布日期 11/16/2007
编号 200746010 UILC 2055.12-07 主题 Guaranteed Annuity Lead Interest 发布日期 11/16/2007
编号 200746009 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 11/16/2007
编号 200746008 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 11/16/2007
编号 200746007 UILC 355.01-00 主题 Spin-Off 发布日期 11/16/2007
编号 200746007 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 11/16/2007
编号 200746006 UILC 2632.00-00 主题 Special Rules for Allocation of GST Exemption 发布日期 11/16/2007
编号 200746006 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 11/16/2007
编号 200746005 UILC 1362.01-03 主题 Late Elections 发布日期 11/16/2007
编号 200746004 UILC 453.00-00 主题 Installment Method (Available v. Not Available) 发布日期 11/16/2007
编号 200746004 UILC 453.08-00 主题 Revocation of Elections 发布日期 11/16/2007
编号 200746003 UILC 831.00-00 主题 Tax On Insurance Companies Other Than Life Insurance Companies 发布日期 11/16/2007
编号 200746002 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 11/16/2007
编号 200746001 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 11/16/2007
编号 200746001 UILC 1362.01-00 主题 Eligible v. Ineligible 发布日期 11/16/2007
编号 200746001 UILC 1362.01-03 主题 Late Elections 发布日期 11/16/2007
编号 200745022 UILC 402.00-00 主题 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 发布日期 11/09/2007
编号 200745022 UILC 402.08-00 主题 Rollover Contributions 发布日期 11/09/2007
编号 200745022 UILC 411.09-00 主题 Restrictions on Certain Mandatory Distributions 发布日期 11/09/2007
编号 200745022 UILC 417.00-00 主题 Definitions and Special Rules for Purposes of Minimum Survivor Annuity Requirements 发布日期 11/09/2007
编号 200745021 UILC 851.02-00 主题 Gross Income Requirement 发布日期 11/09/2007
编号 200745020 UILC 3231.01-00 主题 Employers v. Not Employers 发布日期 11/09/2007
编号 200745019 UILC 3231.01-00 主题 Employers v. Not Employers 发布日期 11/09/2007
编号 200745018 UILC 62.02-05 主题 Tool / Equipment Rental 发布日期 11/09/2007
编号 200745017 UILC 897.00-00 主题 Disposition of Investment in United States Real Property 发布日期 11/09/2007