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 200003048 UILC 513.00-00 主题 Unrelated v. Not Unrelated Trade or Business 发布日期 01/21/2000
编号 200003048 UILC 514.00-00 主题 Unrelated Debt-Financed Income 发布日期 01/21/2000
编号 200003047 UILC 4945.00-00 主题 Excise Taxes on Taxable Expenditures 发布日期 01/21/2000
编号 200003046 UILC 4945.00-00 主题 Excise Taxes on Taxable Expenditures 发布日期 01/21/2000
编号 200003045 UILC 4945.00-00 主题 Excise Taxes on Taxable Expenditures 发布日期 01/21/2000
编号 200003044 UILC 1361.00-00 主题 Definitions 发布日期 01/21/2000
编号 200003043 UILC 83.13-00 主题 Rabbi Trusts 发布日期 01/21/2000
编号 200003043 UILC 457.05-00 主题 Eligible Deferred Compensation Plan Defined 发布日期 01/21/2000
编号 200003043 UILC 671.02-00 主题 Persons Treated as Grantors 发布日期 01/21/2000
编号 200003043 UILC 677.00-00 主题 Income for Benefit of Grantor 发布日期 01/21/2000
编号 200003042 UILC 09.24.00-00 主题 BANKRUPTCY CODE CASES: Jurisdiction of bankruptcy court 发布日期 01/21/2000
编号 200003041 UILC 1362.01-03 主题 Late Elections 发布日期 01/21/2000
编号 200003040 UILC 1362.01-03 主题 Late Elections 发布日期 01/21/2000
编号 200003039 UILC 165.06-02 主题 Securities In Affiliated Corporations 发布日期 01/21/2000
编号 200003038 UILC 468.02-00 主题 Establishment of Reserves 发布日期 01/21/2000
编号 200003038 UILC 481.00-00 主题 Adjustments Required by Changes in Method of Accounting 发布日期 01/21/2000
编号 200003037 UILC 42.04-02 主题 Existing Buildings 发布日期 01/21/2000
编号 200003036 UILC 472.01-00 主题 Election 发布日期 01/21/2000
编号 200003036 UILC 9100.11-00 主题 Section 472; LIFO Election 发布日期 01/21/2000
编号 200003035 UILC 877.01-00 主题 Principal Purpose--the Avoidance of Tax 发布日期 01/21/2000
编号 200003034 UILC 1362.01-03 主题 Late Elections 发布日期 01/21/2000
编号 200003033 UILC 1362.01-03 主题 Late Elections 发布日期 01/21/2000
编号 200003032 UILC 1362.01-03 主题 Late Elections 发布日期 01/21/2000
编号 200003031 UILC 1362.01-03 主题 Late Elections 发布日期 01/21/2000
编号 200003030 UILC 1362.01-03 主题 Late Elections 发布日期 01/21/2000