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 200006016 UILC 1400B.03-00 主题 DC Zone Business 发布日期 02/11/2000
编号 200006015 UILC 1502.20-00 主题 Loss Disallowance Rule 发布日期 02/11/2000
编号 200006014 UILC 1502.20-00 主题 Loss Disallowance Rule 发布日期 02/11/2000
编号 200006013 UILC 09.24.00-00 主题 BANKRUPTCY CODE CASES: Jurisdiction of bankruptcy court 发布日期 02/11/2000
编号 200006012 UILC 53.03-00 主题 Limitation 发布日期 02/11/2000
编号 200006011 UILC 368.08-00 主题 Continuity of Interest Rule 发布日期 02/11/2000
编号 200006010 UILC 401.18-00 主题 Group Trusts Involving Governmental Plans 发布日期 02/11/2000
编号 200006010 UILC 457.01-00 主题 Year of Inclusion in Gross Income 发布日期 02/11/2000
编号 200006010 UILC 457.05-00 主题 Eligible Deferred Compensation Plan Defined 发布日期 02/11/2000
编号 200006010 UILC 3402.00-00 主题 Income Tax Collected at Source 发布日期 02/11/2000
编号 200006008 UILC 721.00-00 主题 Nonrecognition of Gain or Loss on Contributions 发布日期 02/11/2000
编号 200006007 UILC 832.17-05 主题 Change in Method of Accounting 发布日期 02/11/2000
编号 200006006 UILC 925.00-00 主题 Transfer Pricing Rules 发布日期 02/11/2000
编号 200006006 UILC 6401.00-00 主题 Amounts Treated as Overpayments 发布日期 02/11/2000
编号 200006006 UILC 6511.01-03 主题 Claim Filed Late 发布日期 02/11/2000
编号 200006006 UILC 6511.02-01 主题 Advance Payment 发布日期 02/11/2000
编号 200006005 UILC 62.02-05 主题 Tool / Equipment Rental 发布日期 02/11/2000
编号 200006004 UILC 382.12-09 主题 Reduction for Interest Payment 发布日期 02/11/2000
编号 200006004 UILC 382.12-10 主题 Reduction of Carryovers 发布日期 02/11/2000
编号 200006004 UILC 1272.00-00 主题 Current Inclusion in Income of Original Issue Discount 发布日期 02/11/2000
编号 200006003 UILC 1274.01-00 主题 Stated Principal Amount 发布日期 02/11/2000
编号 200006003 UILC 1442.04-00 主题 Interest 发布日期 02/11/2000
编号 200006002 UILC 954.02-08 主题 Income Equivalent to Interest 发布日期 02/11/2000
编号 200006001 UILC 2601.04-01 主题 Wills or Revocable Trusts Executed Before October 22, 1986 发布日期 02/11/2000
编号 200005039 UILC 404.00-00 主题 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 发布日期 02/04/2000