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 200026015 UILC 61.43-00 主题 Form v. Substance 发布日期 06/30/2000
编号 200026015 UILC 451.01-00 主题 Annual Theory 发布日期 06/30/2000
编号 200026014 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 06/30/2000
编号 200026013 UILC 103.02-01 主题 Political Subdivisions 发布日期 06/30/2000
编号 200026013 UILC 141.01-06 主题 Government Use 发布日期 06/30/2000
编号 200026012 UILC 1361.01-04 主题 More than One Class of Stock 发布日期 06/30/2000
编号 200026012 UILC 2701.00-00 主题 Special Valuation Rules for Transfers of Interests in Corporations or Partnerships 发布日期 06/30/2000
编号 200026011 UILC 1361.01-04 主题 More than One Class of Stock 发布日期 06/30/2000
编号 200026011 UILC 2701.00-00 主题 Special Valuation Rules for Transfers of Interests in Corporations or Partnerships 发布日期 06/30/2000
编号 200026010 UILC 2055.00-00 主题 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 发布日期 06/30/2000
编号 200026010 UILC 2055.03-00 主题 To Trustee or Fraternal Society for Charitable Purposes 发布日期 06/30/2000
编号 200026009 UILC 923.00-00 主题 Exempt Foreign Trade Income 发布日期 06/30/2000
编号 200026009 UILC 701.00-00 主题 Partners, Not Partnerships, Subject to Tax 发布日期 06/30/2000
编号 200026009 UILC 702.00-00 主题 Income and Credits of Partner 发布日期 06/30/2000
编号 200026009 UILC 245.00-00 主题 Dividends Received From Certain Foreign Corporations 发布日期 06/30/2000
编号 200026008 UILC 1362.01-03 主题 Late Elections 发布日期 06/30/2000
编号 200026007 UILC 9100.22-00 主题 Other 发布日期 06/30/2000
编号 200026007 UILC 2056.07-01 主题 Effective Election 发布日期 06/30/2000
编号 200026006 UILC 6402.04-00 主题 Requirement That a Claim Be Filed 发布日期 06/30/2000
编号 200026006 UILC 7422.01-05 主题 Variance Between Claim and Pleading 发布日期 06/30/2000
编号 200026005 UILC 6038A.00-00 主题 Information with Respect to Certain Foreign Corporations 发布日期 06/30/2000
编号 200026004 UILC 2651.05-00 主题 Persons with a Deceased Parent 发布日期 06/30/2000
编号 200026003 UILC 2056.07-00 主题 Qualified Terminable Interest Property 发布日期 06/30/2000
编号 200026003 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 06/30/2000
编号 200026003 UILC 2652.01-02 主题 Special Election for QTIP 发布日期 06/30/2000