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 200330001 UILC 41.55-09 主题 Certain Acquisitions and Dispositions 发布日期 07/25/2003
编号 200329049 UILC 4942.03-03 主题 Minimum Investment Return 发布日期 07/18/2003
编号 200329048 UILC 401.00-00 主题 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 发布日期 07/18/2003
编号 200329048 UILC 408.00-00 主题 Individual Retirement Accounts 发布日期 07/18/2003
编号 200329047 UILC 408.00-00 主题 Individual Retirement Accounts 发布日期 07/18/2003
编号 200329046 UILC 415.00-00 主题 Limitations on Benefits and Contributions Under Qualified Plans 发布日期 07/18/2003
编号 200329045 UILC 468B.02-00 主题 Taxation of Designated Settlement Funds 发布日期 07/18/2003
编号 200329044 UILC 1362.01-03 主题 Late Elections 发布日期 07/18/2003
编号 200329043 UILC 355.01-00 主题 Spin-Off 发布日期 07/18/2003
编号 200329042 UILC 472.01-00 主题 Election 发布日期 07/18/2003
编号 200329042 UILC 9100.11-00 主题 Section 472; LIFO Election 发布日期 07/18/2003
编号 200329041 UILC 2632.01-00 主题 Time and Manner of Allocation 发布日期 07/18/2003
编号 200329041 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 07/18/2003
编号 200329040 UILC 72.00-00 主题 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 发布日期 07/18/2003
编号 200329040 UILC 264.00-00 主题 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 发布日期 07/18/2003
编号 200329040 UILC 7702.00-00 主题 Life Insurance Contract Defined 发布日期 07/18/2003
编号 200329040 UILC 7702A.00-00 主题 Modified Endowment Contracts 发布日期 07/18/2003
编号 200329039 UILC 2632.01-00 主题 Time and Manner of Allocation 发布日期 07/18/2003
编号 200329039 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 07/18/2003
编号 200329038 UILC 9100.22-00 主题 Other 发布日期 07/18/2003
编号 200329038 UILC 9114.03-06 主题 Canada 发布日期 07/18/2003
编号 200329037 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 07/18/2003
编号 200329036 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 07/18/2003
编号 200329035 UILC 642.03-06 主题 Pooled Income Funds 发布日期 07/18/2003
编号 200329034 UILC 877.01-00 主题 Principal Purpose--the Avoidance of Tax 发布日期 07/18/2003