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 200251016 UILC 512.02-00 主题 Partnerships 发布日期 12/20/2002
编号 200251016 UILC 664.03-02 主题 Charitable Remainder Unitrust 发布日期 12/20/2002
编号 200251015 UILC 414.08-00 主题 Church Plan 发布日期 12/20/2002
编号 200251014 UILC 9100.09-00 主题 Section 442; Accounting Periods 发布日期 12/20/2002
编号 200251013 UILC 1446.08-00 主题 Partner's Credit For Withholding Taxes 发布日期 12/20/2002
编号 200251013 UILC 6402.00-00 主题 Authority to Make Credits or Refunds 发布日期 12/20/2002
编号 200251013 UILC 6501.04-00 主题 Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) 发布日期 12/20/2002
编号 200251013 UILC 6611.00-00 主题 Interest on Overpayments (Interest v. No Interest) 发布日期 12/20/2002
编号 200251012 UILC 355.01-00 主题 Spin-Off 发布日期 12/20/2002
编号 200251012 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 12/20/2002
编号 200251011 UILC 1362.01-03 主题 Late Elections 发布日期 12/20/2002
编号 200251010 UILC 664.00-00 主题 Charitable Remainder Trusts 发布日期 12/20/2002
编号 200251010 UILC 4941.00-00 主题 Excise Taxes on Acts of Self-Dealing 发布日期 12/20/2002
编号 200251009 UILC 1504.00-00 主题 Definitions 发布日期 12/20/2002
编号 200251009 UILC 338.00-00 主题 Certain Stock Purchases Treated as Asset Acquisitions 发布日期 12/20/2002
编号 200251009 UILC 451.00-00 主题 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 发布日期 12/20/2002
编号 200251009 UILC 7701.00-00 主题 Definitions 发布日期 12/20/2002
编号 200251008 UILC 1031.00-00 主题 Exchange of Property Held for Productive Use or Investment 发布日期 12/20/2002
编号 200251007 UILC 6402.01-03 主题 Cases of Bankruptcy 发布日期 12/20/2002
编号 200251006 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 12/20/2002
编号 200251005 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 12/20/2002
编号 200251004 UILC 215.00-00 主题 Alimony, etc., Payments 发布日期 12/20/2002
编号 200251003 UILC 9114.01-20 主题 Students and Trainees 发布日期 12/20/2002
编号 200251003 UILC 9114.03-43 主题 Czech Republic 发布日期 12/20/2002
编号 200251003 UILC 9114.03-48 主题 Slovak Republic 发布日期 12/20/2002