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 200743019 UILC 2601.03-01 主题 Irrevocable Trusts 发布日期 10/26/2007
编号 200743018 UILC 2056.01-00 主题 Terminable Interests 发布日期 10/26/2007
编号 200743018 UILC 9100.22-00 主题 Other 发布日期 10/26/2007
编号 200743017 UILC 2601.04-01 主题 Wills or Revocable Trusts Executed Before October 22, 1986 发布日期 10/26/2007
编号 200743017 UILC 2501.01-00 主题 Gift v. Not a Gift 发布日期 10/26/2007
编号 200743017 UILC 1001.00-00 主题 Determination of Amount of and Recognition of Gain or Loss 发布日期 10/26/2007
编号 200743017 UILC 61.00-00 主题 Gross Income v. Not Gross Income 发布日期 10/26/2007
编号 200743016 UILC 337.16-00 主题 Loss Disallowance 发布日期 10/26/2007
编号 200743016 UILC 9100.29-00 主题 Regulation Section 1.337(d); Loss on Stock of Subsidiary 发布日期 10/26/2007
编号 200743015 UILC 1362.01-03 主题 Late Elections 发布日期 10/26/2007
编号 200743014 UILC 1362.01-03 主题 Late Elections 发布日期 10/26/2007
编号 200743013 UILC 355.01-00 主题 Spin-Off 发布日期 10/26/2007
编号 200743013 UILC 368.01-00 主题 Statutory Merger or Consolidation (Type "A") 发布日期 10/26/2007
编号 200743012 UILC 108.00-00 主题 Income From Discharge of Indebtedness 发布日期 10/26/2007
编号 200743012 UILC 108.02-00 主题 Reduction of Tax Attributes 发布日期 10/26/2007
编号 200743012 UILC 108.02-01 主题 Election to Reduce Basis of Depreciable Property First 发布日期 10/26/2007
编号 200743012 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 10/26/2007
编号 200743011 UILC 115.00-00 主题 Income of States, Municipalities, etc. 发布日期 10/26/2007
编号 200743010 UILC 1033.02-00 主题 Definition of Involuntary Conversion Events 发布日期 10/26/2007
编号 200743009 UILC 1362.02-00 主题 Termination of Election 发布日期 10/26/2007
编号 200743008 UILC 856.00-00 主题 Definition of Real Estate Investment Trust 发布日期 10/26/2007
编号 200743008 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 10/26/2007
编号 200743007 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 10/26/2007
编号 200743007 UILC 355.00-00 主题 Distribution of Stock and Securities of a Controlled Corporation 发布日期 10/26/2007
编号 200743006 UILC 1362.01-03 主题 Late Elections 发布日期 10/26/2007