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 200202037 UILC 1362.01-03 主题 Late Elections 发布日期 01/11/2002
编号 200202036 UILC 2511.00-00 主题 Transfers in General (Gift v. Not a Gift) 发布日期 01/11/2002
编号 200202035 UILC 468A.04-02 主题 Revised Schedules 发布日期 01/11/2002
编号 200202034 UILC 170.01-00 主题 Time of Making Contribution 发布日期 01/11/2002
编号 200202033 UILC 61.00-00 主题 Gross Income v. Not Gross Income 发布日期 01/11/2002
编号 200202033 UILC 1001.00-00 主题 Determination of Amount of and Recognition of Gain or Loss 发布日期 01/11/2002
编号 200202033 UILC 1015.00-00 主题 Basis of Property Acquired by Gift or Transfer in Trust 发布日期 01/11/2002
编号 200202033 UILC 1223.00-00 主题 Holding Period of Capital Assets 发布日期 01/11/2002
编号 200202033 UILC 2501.00-00 主题 Imposition of Gift Tax (Imposed v. Not Imposed) 发布日期 01/11/2002
编号 200202033 UILC 2511.00-00 主题 Transfers in General (Gift v. Not a Gift) 发布日期 01/11/2002
编号 200202033 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 01/11/2002
编号 200202032 UILC 2031.01-00 主题 Valuation of Property in General 发布日期 01/11/2002
编号 200202032 UILC 2055.07-02 主题 Transfers Subject to Condition 发布日期 01/11/2002
编号 200202031 UILC 1362.01-03 主题 Late Elections 发布日期 01/11/2002
编号 200202030 UILC 1362.01-03 主题 Late Elections 发布日期 01/11/2002
编号 200202029 UILC 1362.01-03 主题 Late Elections 发布日期 01/11/2002
编号 200202028 UILC 264.00-00 主题 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 发布日期 01/11/2002
编号 200202027 UILC 451.14-04 主题 Compensation 发布日期 01/11/2002
编号 200202027 UILC 457.01-00 主题 Year of Inclusion in Gross Income 发布日期 01/11/2002
编号 200202027 UILC 403.04-00 主题 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 发布日期 01/11/2002
编号 200202026 UILC 162.16-04 主题 Capital Expenditure v. Repair 发布日期 01/11/2002
编号 200202026 UILC 263.14-00 主题 Allocation Between Capital Expenditure and Expense 发布日期 01/11/2002
编号 200202025 UILC 468A.04-02 主题 Revised Schedules 发布日期 01/11/2002
编号 200202025 UILC 468A.03-04 主题 Formulas or Other Methods 发布日期 01/11/2002
编号 200202024 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 01/11/2002