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 200007028 UILC 1362.01-03 主题 Late Elections 发布日期 02/18/2000
编号 200007027 UILC 1362.01-03 主题 Late Elections 发布日期 02/18/2000
编号 200007026 UILC 1362.01-03 主题 Late Elections 发布日期 02/18/2000
编号 200007025 UILC 104.01-00 主题 Health and Accident Insurance 发布日期 02/18/2000
编号 200007025 UILC 162.35-00 主题 Health Insurance Costs of Self Employed Individuals 发布日期 02/18/2000
编号 200007024 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 02/18/2000
编号 200007023 UILC 1362.01-03 主题 Late Elections 发布日期 02/18/2000
编号 200007022 UILC 1362.02-03 主题 Passive Investment Income 发布日期 02/18/2000
编号 200007021 UILC 83.01-00 主题 When Includible in Gross Income 发布日期 02/18/2000
编号 200007021 UILC 451.14-00 主题 Constructive Receipt 发布日期 02/18/2000
编号 200007021 UILC 79.00-00 主题 Group-Term Life Insurance--Employees (Payments Included v. Not Included) 发布日期 02/18/2000
编号 200007021 UILC 129.00-00 主题 Dependent Care Assistance Programs 发布日期 02/18/2000
编号 200007021 UILC 501.09-00 主题 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 发布日期 02/18/2000
编号 200007020 UILC 1362.01-03 主题 Late Elections 发布日期 02/18/2000
编号 200007019 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 02/18/2000
编号 200007019 UILC 9100.07-00 主题 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 发布日期 02/18/2000
编号 200007019 UILC 338.00-00 主题 Certain Stock Purchases Treated as Asset Acquisitions 发布日期 02/18/2000
编号 200007018 UILC 104.04-00 主题 Armed Services, etc. 发布日期 02/18/2000
编号 200007017 UILC 7605.01-00 主题 Restrictions on Examination of Taxpayer 发布日期 02/18/2000
编号 200007016 UILC 1361.01-04 主题 More than One Class of Stock 发布日期 02/18/2000
编号 200007015 UILC 115.00-00 主题 Income of States, Municipalities, etc. 发布日期 02/18/2000
编号 200007014 UILC 1362.01-03 主题 Late Elections 发布日期 02/18/2000
编号 200007013 UILC 7481.00-00 主题 Date When Tax Court Decision Becomes Final (See Also 6512.00-00) 发布日期 02/18/2000
编号 200007013 UILC 9115.08-00 主题 Chapter VII (Liquidation) 发布日期 02/18/2000
编号 200007012 UILC 1362.01-03 主题 Late Elections 发布日期 02/18/2000