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 200343017 UILC 468A.04-02 主题 Revised Schedules 发布日期 10/24/2003
编号 200343016 UILC 468A.04-02 主题 Revised Schedules 发布日期 10/24/2003
编号 200343015 UILC 2632.01-00 主题 Time and Manner of Allocation 发布日期 10/24/2003
编号 200343015 UILC 2642.00-00 主题 Inclusion Ratio 发布日期 10/24/2003
编号 200343015 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 10/24/2003
编号 200343014 UILC 2642.00-00 主题 Inclusion Ratio 发布日期 10/24/2003
编号 200343014 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 10/24/2003
编号 200343013 UILC 41.01-00 主题 Alternative Incremental Credit 发布日期 10/24/2003
编号 200343012 UILC 1362.02-03 主题 Passive Investment Income 发布日期 10/24/2003
编号 200343011 UILC 1362.02-03 主题 Passive Investment Income 发布日期 10/24/2003
编号 200343010 UILC 1362.01-03 主题 Late Elections 发布日期 10/24/2003
编号 200343009 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 10/24/2003
编号 200343008 UILC 368.01-00 主题 Statutory Merger or Consolidation (Type "A") 发布日期 10/24/2003
编号 200343007 UILC 338.01-02 主题 Time in which Election must be made 发布日期 10/24/2003
编号 200343007 UILC 9100.07-00 主题 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 发布日期 10/24/2003
编号 200343006 UILC 457.00-00 主题 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 发布日期 10/24/2003
编号 200343005 UILC 355.01-00 主题 Spin-Off 发布日期 10/24/2003
编号 200343005 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 10/24/2003
编号 200343004 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 10/24/2003
编号 200343004 UILC 1361.03-02 主题 Qualified Subchapter S Trusts 发布日期 10/24/2003
编号 200343003 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 10/24/2003
编号 200343003 UILC 1361.03-02 主题 Qualified Subchapter S Trusts 发布日期 10/24/2003
编号 200343002 UILC 2032.05-00 主题 Included Property 发布日期 10/24/2003
编号 200343001 UILC 4251.00-00 主题 Communications Tax (Taxable v. Not Taxable) 发布日期 10/24/2003
编号 200342009 UILC 414.09-00 主题 Certain Employee Contributions 发布日期 10/17/2003