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 200340013 UILC 2642.00-00 主题 Inclusion Ratio 发布日期 10/03/2003
编号 200340013 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 10/03/2003
编号 200340012 UILC 6166.00-00 主题 Extension of Time to Pay Estate Tax 发布日期 10/03/2003
编号 200340012 UILC 6166.03-00 主题 Active Trade or Business 发布日期 10/03/2003
编号 200340012 UILC 6166.50-00 主题 Extension of Time For Payment of Estate Where Estate Consists Largely of Interest in Closely Held Business 发布日期 10/03/2003
编号 200340011 UILC 831.03-00 主题 Whether Company Qualifies as Insurance Company 发布日期 10/03/2003
编号 200340011 UILC 832.00-00 主题 Insurance Company Taxable Income 发布日期 10/03/2003
编号 200340010 UILC 1362.01-03 主题 Late Elections 发布日期 10/03/2003
编号 200340009 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 10/03/2003
编号 200340008 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 10/03/2003
编号 200340007 UILC 142.06-00 主题 Local Furnishing of Electrical Energy or Gas 发布日期 10/03/2003
编号 200340006 UILC 142.06-00 主题 Local Furnishing of Electrical Energy or Gas 发布日期 10/03/2003
编号 200340005 UILC 42.08-04 主题 Buildings Financed with Tax-Exempt Bonds 发布日期 10/03/2003
编号 200340004 UILC 61.00-00 主题 Gross Income v. Not Gross Income 发布日期 10/03/2003
编号 200340004 UILC 6041.00-00 主题 Information at Source 发布日期 10/03/2003
编号 200340003 UILC 1362.01-03 主题 Late Elections 发布日期 10/03/2003
编号 200340002 UILC 1362.01-03 主题 Late Elections 发布日期 10/03/2003
编号 200340001 UILC 2055.07-00 主题 Transfers Not Exclusively for Charitable Purposes 发布日期 10/03/2003
编号 200339056 UILC 403.00-00 主题 Taxation of Employee Annuities (Taxable v. Not Taxable) 发布日期 09/26/2003
编号 200339055 UILC 414.07-00 主题 Governmental Plan 发布日期 09/26/2003
编号 200339054 UILC 368.05-00 主题 Recapitalization (Type "E") 发布日期 09/26/2003
编号 200339054 UILC 897.06-00 主题 Coordination With Nonrecognition Provisions Such As Exchange of U.S. Real Property Interest By Nonresident Alien Individual or Foreign Corporation 发布日期 09/26/2003
编号 200339053 UILC 1295.02-02 主题 Retroactive Elections 发布日期 09/26/2003
编号 200339052 UILC 2632.03-00 主题 Allocation of Unused GST Exemption 发布日期 09/26/2003
编号 200339052 UILC 2652.01-02 主题 Special Election for QTIP 发布日期 09/26/2003