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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 编号 200006032 | UILC 7702.00-00 | 主题 Life Insurance Contract Defined | 发布日期 02/11/2000 |
| 编号 200006032 | UILC 7702.20-00 | 主题 Correction of Errors | 发布日期 02/11/2000 |
| 编号 200006031 | UILC 42.14-01 | 主题 Correction of Administrative Errors and Omissions | 发布日期 02/11/2000 |
| 编号 200006030 | UILC 7702.00-00 | 主题 Life Insurance Contract Defined | 发布日期 02/11/2000 |
| 编号 200006030 | UILC 7702.20-00 | 主题 Correction of Errors | 发布日期 02/11/2000 |
| 编号 200006029 | UILC 468B.06-00 | 主题 Other Funds | 发布日期 02/11/2000 |
| 编号 200006029 | UILC 162.00-00 | 主题 Trade or Business (Deductible v. Not Deductible) | 发布日期 02/11/2000 |
| 编号 200006029 | UILC 461.00-00 | 主题 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 发布日期 02/11/2000 |
| 编号 200006028 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 02/11/2000 |
| 编号 200006027 | UILC 674.05-00 | 主题 Exception for Independent Trustees | 发布日期 02/11/2000 |
| 编号 200006027 | UILC 2036.02-00 | 主题 Retention of Right to Designate Who Shall Enjoy Property or Income | 发布日期 02/11/2000 |
| 编号 200006027 | UILC 2038.01-01 | 主题 Power to Change Beneficiaries or Their Shares | 发布日期 02/11/2000 |
| 编号 200006027 | UILC 2601.03-01 | 主题 Irrevocable Trusts | 发布日期 02/11/2000 |
| 编号 200006026 | UILC 2601.04-01 | 主题 Wills or Revocable Trusts Executed Before October 22, 1986 | 发布日期 02/11/2000 |
| 编号 200006025 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 02/11/2000 |
| 编号 200006024 | UILC 1441.00-00 | 主题 Withholding of Tax on Nonresident Aliens (Required v. Not Required) | 发布日期 02/11/2000 |
| 编号 200006024 | UILC 1235.02-00 | 主题 Sale v. License | 发布日期 02/11/2000 |
| 编号 200006023 | UILC 41.00-00 | 主题 Credit for Increasing Research Activities | 发布日期 02/11/2000 |
| 编号 200006022 | UILC 42.07-00 | 主题 Qualified Low-Income Housing Project | 发布日期 02/11/2000 |
| 编号 200006021 | UILC 42.07-00 | 主题 Qualified Low-Income Housing Project | 发布日期 02/11/2000 |
| 编号 200006020 | UILC 42.07-00 | 主题 Qualified Low-Income Housing Project | 发布日期 02/11/2000 |
| 编号 200006019 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 02/11/2000 |
| 编号 200006018 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 02/11/2000 |
| 编号 200006017 | UILC 448.04-02 | 主题 Ownership Test | 发布日期 02/11/2000 |
| 编号 200006016 | UILC 1397.00-00 | 主题 Empowerment Zone - Other definitions and special rules | 发布日期 02/11/2000 |
