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 199942010 UILC 2601.03-01 主题 Irrevocable Trusts 发布日期 10/22/1999
编号 199942009 UILC 7701.02-00 主题 Partnerships v. Associations 发布日期 10/22/1999
编号 199942008 UILC 115.00-00 主题 Income of States, Municipalities, etc. 发布日期 10/22/1999
编号 199942008 UILC 501.27-00 主题 Cooperative Hospital Service Organizations 发布日期 10/22/1999
编号 199942007 UILC 150.02-00 主题 Change in Use of Facilities 发布日期 10/22/1999
编号 199942006 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 10/22/1999
编号 199942005 UILC 809.04-00 主题 Average Equity Base 发布日期 10/22/1999
编号 199942005 UILC 809.05-00 主题 Definitions and Special Rules 发布日期 10/22/1999
编号 199942003 UILC 382.08-00 主题 Built-in Gains and Losses and Section 338 Gains 发布日期 10/22/1999
编号 199942002 UILC 446.04-02 主题 Required by Commissioner 发布日期 10/22/1999
编号 199942001 UILC 130.00-00 主题 Certain Personal Injury Liability Assignments 发布日期 10/22/1999
编号 199941054 UILC 404.04-00 主题 Non-Exempt Funds or Plans 发布日期 10/15/1999
编号 199941053 UILC 4941.04-00 主题 Definition of Self-Dealing 发布日期 10/15/1999
编号 199941053 UILC 4945.04-00 主题 Definition of Taxable Expenditure 发布日期 10/15/1999
编号 199941052 UILC 507.05-00 主题 Liability of Transferee Organizations 发布日期 10/15/1999
编号 199941052 UILC 4940.02-00 主题 Computation of Net Investment Income 发布日期 10/15/1999
编号 199941052 UILC 4941.00-00 主题 Excise Taxes on Acts of Self-Dealing 发布日期 10/15/1999
编号 199941052 UILC 4945.04-06 主题 Expenditure Responsibility 发布日期 10/15/1999
编号 199941051 UILC 501.00-00 主题 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 发布日期 10/15/1999
编号 199941051 UILC 501.03-11 主题 Hospitals and Health Clinics (See Also 0501.06-03) 发布日期 10/15/1999
编号 199941051 UILC 512.00-00 主题 Unrelated Business Taxable Income (Taxable v. Not Taxable) 发布日期 10/15/1999
编号 199941050 UILC 401.11-00 主题 Commencement of Benefits Under Qualified Trusts 发布日期 10/15/1999
编号 199941049 UILC 9100.09-00 主题 Section 442; Accounting Periods 发布日期 10/15/1999
编号 199941048 UILC 501.03-08 主题 Educational Organizations 发布日期 10/15/1999
编号 199941048 UILC 512.00-00 主题 Unrelated Business Taxable Income (Taxable v. Not Taxable) 发布日期 10/15/1999