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 200211026 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 03/15/2002
编号 200211025 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 03/15/2002
编号 200211024 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 03/15/2002
编号 200211023 UILC 1362.01-03 主题 Late Elections 发布日期 03/15/2002
编号 200211022 UILC 141.01-01 主题 Business Use Test 发布日期 03/15/2002
编号 200211022 UILC 141.01-00 主题 Private Business Tests 发布日期 03/15/2002
编号 200211021 UILC 2056A.04-00 主题 Effective Election 发布日期 03/15/2002
编号 200211020 UILC 338.01-02 主题 Time in which Election must be made 发布日期 03/15/2002
编号 200211020 UILC 9100.06-00 主题 Section 338(g); Election Under Section 1.338-1T(c)(1) 发布日期 03/15/2002
编号 200211019 UILC 355.09-00 主题 Distributions Within a Consolidated Group 发布日期 03/15/2002
编号 200211018 UILC 163.05-00 主题 Personal Interest in General 发布日期 03/15/2002
编号 200211017 UILC 721.00-00 主题 Nonrecognition of Gain or Loss on Contributions 发布日期 03/15/2002
编号 200211016 UILC 1031.05-00 主题 Deferred Exchanges 发布日期 03/15/2002
编号 200211015 UILC 877.00-00 主题 Expatriation to Avoid Tax 发布日期 03/15/2002
编号 200211014 UILC 1362.01-03 主题 Late Elections 发布日期 03/15/2002
编号 200211013 UILC 1362.01-03 主题 Late Elections 发布日期 03/15/2002
编号 200211012 UILC 1362.01-03 主题 Late Elections 发布日期 03/15/2002
编号 200211011 UILC 1362.01-03 主题 Late Elections 发布日期 03/15/2002
编号 200211010 UILC 1362.01-03 主题 Late Elections 发布日期 03/15/2002
编号 200211009 UILC 1362.01-03 主题 Late Elections 发布日期 03/15/2002
编号 200211008 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 03/15/2002
编号 200211006 UILC 6402.04-00 主题 Requirement That a Claim Be Filed 发布日期 03/15/2002
编号 200211005 UILC 3121.02-00 主题 Employment 发布日期 03/15/2002
编号 200211004 UILC 152.08-00 主题 Support Test for Children of Divorced Parents 发布日期 03/15/2002
编号 200211003 UILC 141.00-00 主题 Private Activity Bond; Qualified Bond 发布日期 03/15/2002