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 200201028 UILC 1503.04-04 主题 Dual Resident Corporation 发布日期 01/04/2002
编号 200201027 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 01/04/2002
编号 200201026 UILC 2055.12-10 主题 Reformations of Nonqualifying Interests 发布日期 01/04/2002
编号 200201025 UILC 9114.03-38 主题 Switzerland 发布日期 01/04/2002
编号 200201024 UILC 7701.00-00 主题 Definitions 发布日期 01/04/2002
编号 200201023 UILC 9100.22-00 主题 Other 发布日期 01/04/2002
编号 200201023 UILC 897.02-00 主题 U.S. Real Property Interest 发布日期 01/04/2002
编号 200201022 UILC 61.43-01 主题 Lease of Property 发布日期 01/04/2002
编号 200201021 UILC 9100.22-00 主题 Other 发布日期 01/04/2002
编号 200201021 UILC 953.06-00 主题 Election by Foreign Insurance Company to be Treated as Domestic Corporation 发布日期 01/04/2002
编号 200201020 UILC 2601.03-01 主题 Irrevocable Trusts 发布日期 01/04/2002
编号 200201019 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 01/04/2002
编号 200201018 UILC 1362.01-03 主题 Late Elections 发布日期 01/04/2002
编号 200201017 UILC 2601.03-01 主题 Irrevocable Trusts 发布日期 01/04/2002
编号 200201016 UILC 1362.01-03 主题 Late Elections 发布日期 01/04/2002
编号 200201015 UILC 29.00-00 主题 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 发布日期 01/04/2002
编号 200201014 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 01/04/2002
编号 200201014 UILC 1504.00-00 主题 Definitions 发布日期 01/04/2002
编号 200201013 UILC 9100.09-00 主题 Section 442; Accounting Periods 发布日期 01/04/2002
编号 200201012 UILC 318.00-00 主题 Constructive Ownership of Stock 发布日期 01/04/2002
编号 200201011 UILC 1362.01-03 主题 Late Elections 发布日期 01/04/2002
编号 200201010 UILC 6404.00-00 主题 Abatements 发布日期 01/04/2002
编号 200201010 UILC 183.03-01 主题 Election To Postpone Determination 发布日期 01/04/2002
编号 200201009 UILC 861.09-06 主题 Asset Method of Apportionment 发布日期 01/04/2002
编号 200201009 UILC 864.04-00 主题 Rules for Allocating Interest, etc. (See Also 861.08 through 861.14) 发布日期 01/04/2002