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 200210024 UILC 115.02-02 主题 Political Subdivision 发布日期 03/08/2002
编号 200210024 UILC 106.00-00 主题 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 发布日期 03/08/2002
编号 200210023 UILC 41.01-00 主题 Alternative Incremental Credit 发布日期 03/08/2002
编号 200210022 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 03/08/2002
编号 200210021 UILC 41.01-00 主题 Alternative Incremental Credit 发布日期 03/08/2002
编号 200210020 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 03/08/2002
编号 200210019 UILC 61.00-00 主题 Gross Income v. Not Gross Income 发布日期 03/08/2002
编号 200210019 UILC 61.03-00 主题 Loan or Mortgage v. Sale 发布日期 03/08/2002
编号 200210019 UILC 61.43-00 主题 Form v. Substance 发布日期 03/08/2002
编号 200210019 UILC 451.01-00 主题 Annual Theory 发布日期 03/08/2002
编号 200210018 UILC 61.00-00 主题 Gross Income v. Not Gross Income 发布日期 03/08/2002
编号 200210018 UILC 671.00-00 主题 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 发布日期 03/08/2002
编号 200210018 UILC 1001.00-00 主题 Determination of Amount of and Recognition of Gain or Loss 发布日期 03/08/2002
编号 200210018 UILC 2501.00-00 主题 Imposition of Gift Tax (Imposed v. Not Imposed) 发布日期 03/08/2002
编号 200210018 UILC 2036.00-00 主题 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 发布日期 03/08/2002
编号 200210017 UILC 29.00-00 主题 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 发布日期 03/08/2002
编号 200210016 UILC 3231.01-00 主题 Employers v. Not Employers 发布日期 03/08/2002
编号 200210015 UILC 6511.00-00 主题 Limitations on Credit or Refund (Barred v. Not Barred) 发布日期 03/08/2002
编号 200210014 UILC 3121.01-15 主题 Tax-Exempt Trusts and Certain Annuity Plans 发布日期 03/08/2002
编号 200210013 UILC 29.00-00 主题 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 发布日期 03/08/2002
编号 200210012 UILC 1502.77-00 主题 Common Parent Agent for Subsidiaries 发布日期 03/08/2002
编号 200210012 UILC 6402.03-00 主题 Access to Refund 发布日期 03/08/2002
编号 200210011 UILC 162.21-01 主题 Fines and Penalties 发布日期 03/08/2002
编号 200210010 UILC 264.00-00 主题 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 发布日期 03/08/2002
编号 200210009 UILC 2036.23-00 主题 Amount Included 发布日期 03/08/2002