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 200604018 UILC 9100.22-00 主题 Other 发布日期 01/27/2006
编号 200604017 UILC 1504.00-00 主题 Definitions 发布日期 01/27/2006
编号 200604016 UILC 355.01-00 主题 Spin-Off 发布日期 01/27/2006
编号 200604015 UILC 2601.04-00 主题 Transitional Rules 发布日期 01/27/2006
编号 200604015 UILC 1001.00-00 主题 Determination of Amount of and Recognition of Gain or Loss 发布日期 01/27/2006
编号 200604015 UILC 1015.00-00 主题 Basis of Property Acquired by Gift or Transfer in Trust 发布日期 01/27/2006
编号 200604015 UILC 1223.00-00 主题 Holding Period of Capital Assets 发布日期 01/27/2006
编号 200604015 UILC 643.06-00 主题 Multiple Trusts 发布日期 01/27/2006
编号 200604014 UILC 9100.09-00 主题 Section 442; Accounting Periods 发布日期 01/27/2006
编号 200604013 UILC 121.00-00 主题 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 发布日期 01/27/2006
编号 200604012 UILC 42.10-05 主题 No Recapture on Disposition Where Bond Posted 发布日期 01/27/2006
编号 200604012 UILC 9100.01-00 主题 Section 42; Low-Income Housing Credit 发布日期 01/27/2006
编号 200604011 UILC 42.10-05 主题 No Recapture on Disposition Where Bond Posted 发布日期 01/27/2006
编号 200604011 UILC 9100.01-00 主题 Section 42; Low-Income Housing Credit 发布日期 01/27/2006
编号 200604010 UILC 9100.22-00 主题 Other 发布日期 01/27/2006
编号 200604010 UILC 1503.04-04 主题 Dual Resident Corporation 发布日期 01/27/2006
编号 200604009 UILC 9100.22-00 主题 Other 发布日期 01/27/2006
编号 200604009 UILC 1503.04-04 主题 Dual Resident Corporation 发布日期 01/27/2006
编号 200604008 UILC 562.01-00 主题 General Rule 发布日期 01/27/2006
编号 200604007 UILC 1296.00-00 主题 Passive Foreign Investment Company 发布日期 01/27/2006
编号 200604007 UILC 9100.22-00 主题 Other 发布日期 01/27/2006
编号 200604006 UILC 2519.00-00 主题 Disposition of Certain Life Estates 发布日期 01/27/2006
编号 200604006 UILC 2207A.00-00 主题 Right of Recovery in the Case of Certain Marital Deduction Property 发布日期 01/27/2006
编号 200604006 UILC 2056.07-00 主题 Qualified Terminable Interest Property 发布日期 01/27/2006
编号 200604005 UILC 2632.01-00 主题 Time and Manner of Allocation 发布日期 01/27/2006