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 200316012 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 04/18/2003
编号 200316011 UILC 6103.00-00 主题 Confidentiality and Disclosure of Returns and Return Information 发布日期 04/18/2003
编号 200316010 UILC 1362.01-03 主题 Late Elections 发布日期 04/18/2003
编号 200316009 UILC 1362.01-03 主题 Late Elections 发布日期 04/18/2003
编号 200316008 UILC 691.03-00 主题 Deduction for Estate Tax 发布日期 04/18/2003
编号 200316007 UILC 1362.01-03 主题 Late Elections 发布日期 04/18/2003
编号 200316006 UILC 754.02-00 主题 Timeliness of Election 发布日期 04/18/2003
编号 200316006 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 04/18/2003
编号 200316005 UILC 1361.00-00 主题 Definitions 发布日期 04/18/2003
编号 200316005 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 04/18/2003
编号 200316004 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 04/18/2003
编号 200316003 UILC 29.00-00 主题 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 发布日期 04/18/2003
编号 200316002 UILC 1362.01-03 主题 Late Elections 发布日期 04/18/2003
编号 200316001 UILC 9999.98-00 主题 Not Able to Identify Under Present List 发布日期 04/18/2003
编号 200315041 UILC 402.09-00 主题 Tax on Lump Sum Distributions 发布日期 04/11/2003
编号 200315040 UILC 1001.01-00 主题 Allocation of Sales Price 发布日期 04/11/2003
编号 200315040 UILC 4947.02-00 主题 Split-Interest Trusts 发布日期 04/11/2003
编号 200315039 UILC 411.00-00 主题 Minimum Vesting Standards 发布日期 04/11/2003
编号 200315038 UILC 414.07-00 主题 Governmental Plan 发布日期 04/11/2003
编号 200315038 UILC 420.00-00 主题 Transfers to Retiree Health 发布日期 04/11/2003
编号 200315037 UILC 412.06-00 主题 Minimum Funding Waiver 发布日期 04/11/2003
编号 200315036 UILC 412.06-00 主题 Minimum Funding Waiver 发布日期 04/11/2003
编号 200315035 UILC 512.10-00 主题 Modifications 发布日期 04/11/2003
编号 200315035 UILC 514.06-00 主题 Definitions--Debt-Financed Property 发布日期 04/11/2003
编号 200315035 UILC 4941.04-00 主题 Definition of Self-Dealing 发布日期 04/11/2003