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 199952070 UILC 1362.02-03 主题 Passive Investment Income 发布日期 12/31/1999
编号 199952069 UILC 263.13-06 主题 Contracts 发布日期 12/31/1999
编号 199952069 UILC 162.26-00 主题 Capital v. Expense 发布日期 12/31/1999
编号 199952068 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 12/31/1999
编号 199952068 UILC 7701.00-00 主题 Definitions 发布日期 12/31/1999
编号 199952067 UILC 1362.01-03 主题 Late Elections 发布日期 12/31/1999
编号 199952066 UILC 9999.98-00 主题 Not Able to Identify Under Present List 发布日期 12/31/1999
编号 199952065 UILC 877.00-00 主题 Expatriation to Avoid Tax 发布日期 12/31/1999
编号 199952064 UILC 877.00-00 主题 Expatriation to Avoid Tax 发布日期 12/31/1999
编号 199952063 UILC 851.00-00 主题 Definition of Regulated Investment Company 发布日期 12/31/1999
编号 199952063 UILC 855.00-00 主题 Dividends Paid by Regulated Investment Company After Close of Taxable Year 发布日期 12/31/1999
编号 199952063 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 12/31/1999
编号 199952063 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 12/31/1999
编号 199952062 UILC 877.02-00 主题 Loss of Citizenship 发布日期 12/31/1999
编号 199952062 UILC 877.07-00 主题 Ruling Submission by Expatriating Citizen 发布日期 12/31/1999
编号 199952061 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 12/31/1999
编号 199952060 UILC 104.02-00 主题 Workmen's Compensation 发布日期 12/31/1999
编号 199952059 UILC 355.00-00 主题 Distribution of Stock and Securities of a Controlled Corporation 发布日期 12/31/1999
编号 199952059 UILC 355.06-00 主题 Device 发布日期 12/31/1999
编号 199952058 UILC 1361.05-00 主题 Qualified Subchapter S Subsidiary 发布日期 12/31/1999
编号 199952058 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 12/31/1999
编号 199952057 UILC 1362.01-03 主题 Late Elections 发布日期 12/31/1999
编号 199952056 UILC 1362.01-03 主题 Late Elections 发布日期 12/31/1999
编号 199952055 UILC 9100.09-00 主题 Section 442; Accounting Periods 发布日期 12/31/1999
编号 199952054 UILC 1362.01-03 主题 Late Elections 发布日期 12/31/1999