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 200434009 UILC 9100.22-00 主题 Other 发布日期 08/20/2004
编号 200434009 UILC 1503.04-04 主题 Dual Resident Corporation 发布日期 08/20/2004
编号 200434008 UILC 83.01-00 主题 When Includible in Gross Income 发布日期 08/20/2004
编号 200434008 UILC 402.02-00 主题 Non-Exempt Trust 发布日期 08/20/2004
编号 200434008 UILC 404.02-00 主题 Stock Bonus and Profit-Sharing Trusts 发布日期 08/20/2004
编号 200434008 UILC 451.14-00 主题 Constructive Receipt 发布日期 08/20/2004
编号 200434008 UILC 671.02-00 主题 Persons Treated as Grantors 发布日期 08/20/2004
编号 200434008 UILC 677.00-00 主题 Income for Benefit of Grantor 发布日期 08/20/2004
编号 200434007 UILC 168.24-01 主题 Normalization Rules 发布日期 08/20/2004
编号 200434006 UILC 1361.01-00 主题 Small Business Corporation v. Not a Small Business Corporation 发布日期 08/20/2004
编号 200434006 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 08/20/2004
编号 200434005 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 08/20/2004
编号 200434004 UILC 216.00-00 主题 Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder 发布日期 08/20/2004
编号 200434003 UILC 29.00-00 主题 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 发布日期 08/20/2004
编号 200434002 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 08/20/2004
编号 200434002 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 08/20/2004
编号 200434001 UILC 62.01.00-00 主题 PENALTIES: Assessment and collection 发布日期 08/20/2004
编号 200434001 UILC 9999.98-00 主题 Not Able to Identify Under Present List 发布日期 08/20/2004
编号 200433031 UILC 507.03-00 主题 Termination Under Section 507(b)(1)(A) 发布日期 08/13/2004
编号 200433031 UILC 4940.00-00 主题 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 发布日期 08/13/2004
编号 200433031 UILC 4941.04-00 主题 Definition of Self-Dealing 发布日期 08/13/2004
编号 200433031 UILC 4945.04-00 主题 Definition of Taxable Expenditure 发布日期 08/13/2004
编号 200433030 UILC 408.03-00 主题 Rollover Contributions 发布日期 08/13/2004
编号 200433029 UILC 408.03-00 主题 Rollover Contributions 发布日期 08/13/2004
编号 200433028 UILC 4944.00-00 主题 Excise Tax on "Jeopardizing" Investments 发布日期 08/13/2004