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 200626018 UILC 7701.00-00 主题 Definitions 发布日期 06/30/2006
编号 200626017 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 06/30/2006
编号 200626017 UILC 7701.00-00 主题 Definitions 发布日期 06/30/2006
编号 200626016 UILC 302.04-00 主题 Redemption from Noncorporate Shareholder in Partial Liquidation 发布日期 06/30/2006
编号 200626016 UILC 355.00-00 主题 Distribution of Stock and Securities of a Controlled Corporation 发布日期 06/30/2006
编号 200626015 UILC 457.05-02 主题 State 发布日期 06/30/2006
编号 200626014 UILC 7701.00-00 主题 Definitions 发布日期 06/30/2006
编号 200626014 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 06/30/2006
编号 200626013 UILC 7701.00-00 主题 Definitions 发布日期 06/30/2006
编号 200626013 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 06/30/2006
编号 200626012 UILC 162.36-04 主题 Performance-Based Compensation 发布日期 06/30/2006
编号 200626011 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 06/30/2006
编号 200626011 UILC 355.00-00 主题 Distribution of Stock and Securities of a Controlled Corporation 发布日期 06/30/2006
编号 200626010 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 06/30/2006
编号 200626010 UILC 2652.01-02 主题 Special Election for QTIP 发布日期 06/30/2006
编号 200626010 UILC 2654.00-00 主题 Special Rules 发布日期 06/30/2006
编号 200626009 UILC 9114.03-42 主题 United Kingdom 发布日期 06/30/2006
编号 200626009 UILC 894.02-00 主题 Dividends 发布日期 06/30/2006
编号 200626008 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 06/30/2006
编号 200626008 UILC 2642.01-00 主题 Inclusion Ratio Defined 发布日期 06/30/2006
编号 200626007 UILC 2632.00-00 主题 Special Rules for Allocation of GST Exemption 发布日期 06/30/2006
编号 200626007 UILC 2642.00-00 主题 Inclusion Ratio 发布日期 06/30/2006
编号 200626007 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 06/30/2006
编号 200626006 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 06/30/2006
编号 200626005 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 06/30/2006