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 199935074 UILC 877.01-00 主题 Principal Purpose--the Avoidance of Tax 发布日期 09/03/1999
编号 199935073 UILC 401.04-00 主题 Discrimination as to Contributions or Benefits (See Also 401.29-01,401.20-00,414.00-00) 发布日期 09/03/1999
编号 199935073 UILC 402.01-00 主题 Exempt Trust 发布日期 09/03/1999
编号 199935073 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 09/03/1999
编号 199935073 UILC 415.02-00 主题 Limitation for Defined Contribution Plans 发布日期 09/03/1999
编号 199935073 UILC 4972.00-00 主题 Tax on Excess Contributions for Self-Employed Individuals (Repealed TEFRA -1984) 发布日期 09/03/1999
编号 199935072 UILC 877.08-00 主题 Ruling Submission by Expatriating Long-Term Resident 发布日期 09/03/1999
编号 199935071 UILC 856.04-00 主题 Rents From Real Property 发布日期 09/03/1999
编号 199935070 UILC 1362.02-03 主题 Passive Investment Income 发布日期 09/03/1999
编号 199935070 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 09/03/1999
编号 199935069 UILC 1362.02-03 主题 Passive Investment Income 发布日期 09/03/1999
编号 199935069 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 09/03/1999
编号 199935068 UILC 865.07-09 主题 Financial Instruments 发布日期 09/03/1999
编号 199935067 UILC 1362.02-03 主题 Passive Investment Income 发布日期 09/03/1999
编号 199935067 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 09/03/1999
编号 199935066 UILC 1362.02-03 主题 Passive Investment Income 发布日期 09/03/1999
编号 199935066 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 09/03/1999
编号 199935065 UILC 1031.00-00 主题 Exchange of Property Held for Productive Use or Investment 发布日期 09/03/1999
编号 199935065 UILC 708.01-00 主题 Termination 发布日期 09/03/1999
编号 199935064 UILC 355.01-00 主题 Spin-Off 发布日期 09/03/1999
编号 199935063 UILC 103.00-00 主题 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 发布日期 09/03/1999
编号 199935063 UILC 115.00-00 主题 Income of States, Municipalities, etc. 发布日期 09/03/1999
编号 199935063 UILC 141.00-00 主题 Private Activity Bond; Qualified Bond 发布日期 09/03/1999
编号 199935063 UILC 145.00-00 主题 Qualified 501(c)(3) Bonds 发布日期 09/03/1999
编号 199935062 UILC 404.11-00 主题 Year of Deduction 发布日期 09/03/1999