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 200204039 UILC 4945.04-00 主题 Definition of Taxable Expenditure 发布日期 01/25/2002
编号 200204039 UILC 4946.01-00 主题 Disqualified Person 发布日期 01/25/2002
编号 200204039 UILC 4940.02-01 主题 Gross Investment Income--Items Included 发布日期 01/25/2002
编号 200204039 UILC 4941.00-00 主题 Excise Taxes on Acts of Self-Dealing 发布日期 01/25/2002
编号 200204039 UILC 4942.03-02 主题 Distributable Amount 发布日期 01/25/2002
编号 200204039 UILC 4942.03-05 主题 Qualifying Distribution 发布日期 01/25/2002
编号 200204039 UILC 4943.03-00 主题 Definition of Excess Business Holdings 发布日期 01/25/2002
编号 200204038 UILC 402.08-05 主题 By a Surviving Spouse 发布日期 01/25/2002
编号 200204038 UILC 4974.00-00 主题 Excise Tax on Certain Accumulations in Qualified Retirement Plans 发布日期 01/25/2002
编号 200204037 UILC 4942.03-07 主题 Set-Asides 发布日期 01/25/2002
编号 200204036 UILC 338.01-02 主题 Time in which Election must be made 发布日期 01/25/2002
编号 200204036 UILC 9100.07-00 主题 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 发布日期 01/25/2002
编号 200204035 UILC 302.00-00 主题 Distributions in Redemption of Stock 发布日期 01/25/2002
编号 200204034 UILC 355.00-00 主题 Distribution of Stock and Securities of a Controlled Corporation 发布日期 01/25/2002
编号 200204034 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 01/25/2002
编号 200204034 UILC 368.06-00 主题 Change in Identity, etc. (Type "F") 发布日期 01/25/2002
编号 200204033 UILC 338.01-02 主题 Time in which Election must be made 发布日期 01/25/2002
编号 200204033 UILC 9100.06-00 主题 Section 338(g); Election Under Section 1.338-1T(c)(1) 发布日期 01/25/2002
编号 200204032 UILC 103.02-01 主题 Political Subdivisions 发布日期 01/25/2002
编号 200204031 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 01/25/2002
编号 200204031 UILC 7701.00-00 主题 Definitions 发布日期 01/25/2002
编号 200204030 UILC 29.00-00 主题 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 发布日期 01/25/2002
编号 200204029 UILC 337.00-00 主题 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 发布日期 01/25/2002
编号 200204029 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 01/25/2002
编号 200204028 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 01/25/2002