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 200009008 UILC 6501.07-11 主题 Transferee Liability 发布日期 03/03/2000
编号 200009007 UILC 6331.00-00 主题 Levy and Distraint 发布日期 03/03/2000
编号 200009006 UILC 162.04-02 主题 Insurance 发布日期 03/03/2000
编号 200009005 UILC 4251.00-00 主题 Communications Tax (Taxable v. Not Taxable) 发布日期 03/03/2000
编号 200009004 UILC 263A.09-00 主题 Avoided Cost Method 发布日期 03/03/2000
编号 200009004 UILC 263A.09-02 主题 Excess Expenditure Amount 发布日期 03/03/2000
编号 200009003 UILC 302.00-00 主题 Distributions in Redemption of Stock 发布日期 03/03/2000
编号 200009003 UILC 1059.00-00 主题 Corporate Shareholder's Basis in Stock Reduced by Non-taxed Portion of Extraordinary Dividends 发布日期 03/03/2000
编号 200009002 UILC 419.00-00 主题 Treatment of Funded Welfare Benefit Plans 发布日期 03/03/2000
编号 200009001 UILC 7201.00-00 主题 Attempt to Evade or Defeat Tax 发布日期 03/03/2000
编号 200008048 UILC 408.03-00 主题 Rollover Contributions 发布日期 02/25/2000
编号 200008047 UILC 401.29-02 主题 Special Distribution Requirements 发布日期 02/25/2000
编号 200008046 UILC 401.29-00 主题 Cash or Deferred Arrangements 发布日期 02/25/2000
编号 200008046 UILC 402.00-00 主题 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 发布日期 02/25/2000
编号 200008045 UILC 401.29-00 主题 Cash or Deferred Arrangements 发布日期 02/25/2000
编号 200008045 UILC 402.00-00 主题 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 发布日期 02/25/2000
编号 200008044 UILC 408.00-00 主题 Individual Retirement Accounts 发布日期 02/25/2000
编号 200008043 UILC 401.29-00 主题 Cash or Deferred Arrangements 发布日期 02/25/2000
编号 200008042 UILC 338.00-00 主题 Certain Stock Purchases Treated as Asset Acquisitions 发布日期 02/25/2000
编号 200008042 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 02/25/2000
编号 200008041 UILC 877.01-00 主题 Principal Purpose--the Avoidance of Tax 发布日期 02/25/2000
编号 200008040 UILC 409.00-00 主题 Qualifications for Tax Credit Employee Stock Ownership Plans 发布日期 02/25/2000
编号 200008039 UILC 115.00-00 主题 Income of States, Municipalities, etc. 发布日期 02/25/2000
编号 200008038 UILC 2652.01-02 主题 Special Election for QTIP 发布日期 02/25/2000
编号 200008038 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 02/25/2000