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 199947008 UILC 832.17-08 主题 Special Rule for Overestimates 发布日期 11/26/1999
编号 199947007 UILC 461.09-01 主题 Accrual Basis 发布日期 11/26/1999
编号 199947006 UILC 988.01-00 主题 Definition of Section 988 Transaction and Other Terms 发布日期 11/26/1999
编号 199947005 UILC 274.01-00 主题 Entertainment, Amusement, or Recreation 发布日期 11/26/1999
编号 199947004 UILC 66.01-00 主题 Spouses Living Apart 发布日期 11/26/1999
编号 199947003 UILC 3121.01-12 主题 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 发布日期 11/26/1999
编号 199947002 UILC 419.12-02 主题 Collectively Bargained Funds 发布日期 11/26/1999
编号 199947001 UILC 351.00-00 主题 Transfer to Corporation Controlled by Transferor 发布日期 11/26/1999
编号 199946038 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 11/19/1999
编号 199946037 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 11/19/1999
编号 199946037 UILC 512.00-00 主题 Unrelated Business Taxable Income (Taxable v. Not Taxable) 发布日期 11/19/1999
编号 199946036 UILC 501.03-11 主题 Hospitals and Health Clinics (See Also 0501.06-03) 发布日期 11/19/1999
编号 199946035 UILC 468A.04-02 主题 Revised Schedules 发布日期 11/19/1999
编号 199946035 UILC 468A.03-04 主题 Formulas or Other Methods 发布日期 11/19/1999
编号 199946034 UILC 468A.04-02 主题 Revised Schedules 发布日期 11/19/1999
编号 199946034 UILC 468A.03-04 主题 Formulas or Other Methods 发布日期 11/19/1999
编号 199946033 UILC 1362.02-03 主题 Passive Investment Income 发布日期 11/19/1999
编号 199946032 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 11/19/1999
编号 199946031 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 11/19/1999
编号 199946030 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 11/19/1999
编号 199946029 UILC 7701.00-00 主题 Definitions 发布日期 11/19/1999
编号 199946029 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 11/19/1999
编号 199946028 UILC 7701.00-00 主题 Definitions 发布日期 11/19/1999
编号 199946028 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 11/19/1999
编号 199946027 UILC 1362.01-03 主题 Late Elections 发布日期 11/19/1999