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 200132036 UILC 6501.08-09 主题 Execution by Corporate Officer 发布日期 08/10/2001
编号 200132035 UILC 61.22-00 主题 Discharge of Indebtedness 发布日期 08/10/2001
编号 200132034 UILC 6402.02-00 主题 Refund Subject to Off-Set 发布日期 08/10/2001
编号 200132033 UILC 368.05-00 主题 Recapitalization (Type "E") 发布日期 08/10/2001
编号 200132032 UILC 4371.00-00 主题 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 发布日期 08/10/2001
编号 200132032 UILC 9114.03-19 主题 Ireland 发布日期 08/10/2001
编号 200132031 UILC 165.13-00 主题 Abandonment Losses 发布日期 08/10/2001
编号 200132031 UILC 468A.00-00 主题 Special Rules for Decommissioning Cost 发布日期 08/10/2001
编号 200132030 UILC 338.01-02 主题 Time in which Election must be made 发布日期 08/10/2001
编号 200132030 UILC 9100.07-00 主题 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 发布日期 08/10/2001
编号 200132029 UILC 6038B.03-00 主题 Reasonable Cause 发布日期 08/10/2001
编号 200132028 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 08/10/2001
编号 200132028 UILC 7701.00-00 主题 Definitions 发布日期 08/10/2001
编号 200132027 UILC 9100.22-00 主题 Other 发布日期 08/10/2001
编号 200132027 UILC 1503.04-04 主题 Dual Resident Corporation 发布日期 08/10/2001
编号 200132026 UILC 1362.01-03 主题 Late Elections 发布日期 08/10/2001
编号 200132025 UILC 1362.01-03 主题 Late Elections 发布日期 08/10/2001
编号 200132024 UILC 468A.00-00 主题 Special Rules for Decommissioning Cost 发布日期 08/10/2001
编号 200132024 UILC 1012.06-00 主题 Liabilities Assumed as Purchase Price 发布日期 08/10/2001
编号 200132024 UILC 1060.00-00 主题 Special Allocation Rules for Certain Asset Acquisitions 发布日期 08/10/2001
编号 200132023 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 08/10/2001
编号 200132023 UILC 565.01-02 主题 Making and Filing Consents 发布日期 08/10/2001
编号 200132023 UILC 541.00-00 主题 Imposition of Personal Holding Company Tax (Imposed v. Not Imposed) 发布日期 08/10/2001
编号 200132022 UILC 468A.00-00 主题 Special Rules for Decommissioning Cost 发布日期 08/10/2001
编号 200132021 UILC 877.00-00 主题 Expatriation to Avoid Tax 发布日期 08/10/2001