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 200432008 UILC 643.00-00 主题 Definitions Applicable to Subparts A, B, C, and D 发布日期 08/06/2004
编号 200432008 UILC 1001.00-00 主题 Determination of Amount of and Recognition of Gain or Loss 发布日期 08/06/2004
编号 200432008 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 08/06/2004
编号 200432007 UILC 584.00-00 主题 Common Trust Funds 发布日期 08/06/2004
编号 200432007 UILC 643.00-00 主题 Definitions Applicable to Subparts A, B, C, and D 发布日期 08/06/2004
编号 200432007 UILC 1001.00-00 主题 Determination of Amount of and Recognition of Gain or Loss 发布日期 08/06/2004
编号 200432007 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 08/06/2004
编号 200432006 UILC 584.00-00 主题 Common Trust Funds 发布日期 08/06/2004
编号 200432006 UILC 643.00-00 主题 Definitions Applicable to Subparts A, B, C, and D 发布日期 08/06/2004
编号 200432006 UILC 1001.00-00 主题 Determination of Amount of and Recognition of Gain or Loss 发布日期 08/06/2004
编号 200432006 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 08/06/2004
编号 200432005 UILC 584.00-00 主题 Common Trust Funds 发布日期 08/06/2004
编号 200432005 UILC 643.00-00 主题 Definitions Applicable to Subparts A, B, C, and D 发布日期 08/06/2004
编号 200432005 UILC 1001.00-00 主题 Determination of Amount of and Recognition of Gain or Loss 发布日期 08/06/2004
编号 200432005 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 08/06/2004
编号 200432004 UILC 355.00-00 主题 Distribution of Stock and Securities of a Controlled Corporation 发布日期 08/06/2004
编号 200432004 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 08/06/2004
编号 200432003 UILC 1001.00-00 主题 Determination of Amount of and Recognition of Gain or Loss 发布日期 08/06/2004
编号 200432003 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 08/06/2004
编号 200432002 UILC 1502.32-00 主题 Investment Adjustment 发布日期 08/06/2004
编号 200432002 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 08/06/2004
编号 200432001 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 08/06/2004
编号 200431023 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 07/30/2004
编号 200431023 UILC 501.04-00 主题 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 发布日期 07/30/2004
编号 200431023 UILC 512.00-00 主题 Unrelated Business Taxable Income (Taxable v. Not Taxable) 发布日期 07/30/2004