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.

  1. Enter a term in the Find box.
  2. Click the Search button.
寻求帮助
编号 UILC 主题 发布日期
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
编号 200201008 UILC 142.03-00 主题 Airports, Docks and Wharves, and Mass Commuting 发布日期 01/04/2002
编号 200201007 UILC 1031.00-00 主题 Exchange of Property Held for Productive Use or Investment 发布日期 01/04/2002
编号 200201006 UILC 355.01-00 主题 Spin-Off 发布日期 01/04/2002
编号 200201006 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 01/04/2002
编号 200201005 UILC 1361.01-00 主题 Small Business Corporation v. Not a Small Business Corporation 发布日期 01/04/2002
编号 200201004 UILC 833.00-00 主题 Treatment of Blue Cross Blue Shield Organizations 发布日期 01/04/2002
编号 200201003 UILC 2632.02-00 主题 Deemed Allocation to Certain Lifetime Direct Skips 发布日期 01/04/2002
编号 200201002 UILC 2632.02-00 主题 Deemed Allocation to Certain Lifetime Direct Skips 发布日期 01/04/2002
编号 200201001 UILC 115.00-00 主题 Income of States, Municipalities, etc. 发布日期 01/04/2002
编号 200152047 UILC 6050I.00-00 主题 Returns Relating to Cash Received in Trade or Business 发布日期 12/28/2001
编号 200152046 UILC 852.02-00 主题 Capital Gains 发布日期 12/28/2001
编号 200152046 UILC 865.01-00 主题 Residence of the Seller Determines Source 发布日期 12/28/2001
编号 200152046 UILC 933.00-00 主题 Income From Sources Within Puerto Rico 发布日期 12/28/2001
编号 200152045 UILC 6402.00-00 主题 Authority to Make Credits or Refunds 发布日期 12/28/2001
编号 200152044 UILC 9999.98-00 主题 Not Able to Identify Under Present List 发布日期 12/28/2001
编号 200152043 UILC 6330.00-00 主题 Collection Due Process - Levy 发布日期 12/28/2001
编号 200152042 UILC 6103.05-00 主题 Disclosure to Persons Having Material Interest 发布日期 12/28/2001