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 200628007 UILC 2207A.02-00 主题 Recovery With Respect to Gift Tax 发布日期 07/14/2006
编号 200628007 UILC 2519.00-00 主题 Disposition of Certain Life Estates 发布日期 07/14/2006
编号 200628007 UILC 2702.00-00 主题 Special Valuation Rules for Transfers in Trust 发布日期 07/14/2006
编号 200628006 UILC 1362.01-03 主题 Late Elections 发布日期 07/14/2006
编号 200628005 UILC 1362.02-03 主题 Passive Investment Income 发布日期 07/14/2006
编号 200628004 UILC 831.00-00 主题 Tax On Insurance Companies Other Than Life Insurance Companies 发布日期 07/14/2006
编号 200628003 UILC 42.04-07 主题 Waiver for Certain Federally-Assisted Existing Buildings 发布日期 07/14/2006
编号 200628002 UILC 355.00-00 主题 Distribution of Stock and Securities of a Controlled Corporation 发布日期 07/14/2006
编号 200628002 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 07/14/2006
编号 200628001 UILC 851.02-00 主题 Gross Income Requirement 发布日期 07/14/2006
编号 200627026 UILC 6427.00-00 主题 Fuels Not Used for Taxable Purposes 发布日期 07/07/2006
编号 200627026 UILC 6427.02-00 主题 Intercity, Local, or School Buses 发布日期 07/07/2006
编号 200627025 UILC 263A.07-00 主题 Change in Method of Accounting under Section 263A 发布日期 07/07/2006
编号 200627024 UILC 1033.02-00 主题 Definition of Involuntary Conversion Events 发布日期 07/07/2006
编号 200627024 UILC 1033.03-00 主题 Property Similar or Related in Service or Use 发布日期 07/07/2006
编号 200627023 UILC 6166.00-00 主题 Extension of Time to Pay Estate Tax 发布日期 07/07/2006
编号 200627023 UILC 6501.00-00 主题 Limitations on Assessment and Collection (Barred v. Not Barred) 发布日期 07/07/2006
编号 200627023 UILC 6213.02-00 主题 Jurisdiction of Tax Court 发布日期 07/07/2006
编号 200627023 UILC 7479.00-00 主题 Declaratory Judgments Relating to Eligibility of Estate with Respect to Installment Payments Under Section 6166 发布日期 07/07/2006
编号 200627023 UILC 7479.01-02 主题 Exhaustion of Administrative Remedies 发布日期 07/07/2006
编号 200627022 UILC 351.00-00 主题 Transfer to Corporation Controlled by Transferor 发布日期 07/07/2006
编号 200627021 UILC 264.05-00 主题 Allocation of Interest Expense to Policy Cash Values 发布日期 07/07/2006
编号 200627020 UILC 7701.00-00 主题 Definitions 发布日期 07/07/2006
编号 200627020 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 07/07/2006
编号 200627019 UILC 9100.22-00 主题 Other 发布日期 07/07/2006