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 199934018 UILC 32.02-00 主题 Earned Income 发布日期 08/27/1999
编号 199934017 UILC 32.00-00 主题 (Former Section 43 Redesignated Section 32) Earned Income Credit 发布日期 08/27/1999
编号 199934016 UILC 174.05-01 主题 From Current Deduction to Amortization 发布日期 08/27/1999
编号 199934015 UILC 4371.00-00 主题 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 发布日期 08/27/1999
编号 199934014 UILC 47.02-01 主题 Qualified Rehabilitated Building 发布日期 08/27/1999
编号 199934014 UILC 47.02-06 主题 Qualified Rehabilitation Expenditures 发布日期 08/27/1999
编号 199934013 UILC 277.00-00 主题 Deduction Incurred by Certain Membership Organizations in Transactions With Members 发布日期 08/27/1999
编号 199934013 UILC 528.00-00 主题 Certain Homeowners Associations 发布日期 08/27/1999
编号 199934012 UILC 338.00-00 主题 Certain Stock Purchases Treated as Asset Acquisitions 发布日期 08/27/1999
编号 199934012 UILC 9100.06-00 主题 Section 338(g); Election Under Section 1.338-1T(c)(1) 发布日期 08/27/1999
编号 199934011 UILC 2511.00-00 主题 Transfers in General (Gift v. Not a Gift) 发布日期 08/27/1999
编号 199934010 UILC 468A.04-02 主题 Revised Schedules 发布日期 08/27/1999
编号 199934010 UILC 468A.03-04 主题 Formulas or Other Methods 发布日期 08/27/1999
编号 199934009 UILC 61.43-00 主题 Form v. Substance 发布日期 08/27/1999
编号 199934009 UILC 482.00-00 主题 Allocation of Income and Deductions Among Taxpayers 发布日期 08/27/1999
编号 199934008 UILC 1042.02-00 主题 Requirements 发布日期 08/27/1999
编号 199934007 UILC 1042.02-00 主题 Requirements 发布日期 08/27/1999
编号 199934006 UILC 1042.02-00 主题 Requirements 发布日期 08/27/1999
编号 199934005 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 08/27/1999
编号 199934004 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 08/27/1999
编号 199934003 UILC 985.02-02 主题 Currency Gain or Loss Determination 发布日期 08/27/1999
编号 199934002 UILC 83.12-00 主题 Property 发布日期 08/27/1999
编号 199934002 UILC 404.10-00 主题 Deferred Compensation 发布日期 08/27/1999
编号 199934002 UILC 419.03-00 主题 Welfare Benefit Fund 发布日期 08/27/1999
编号 199934002 UILC 461.01-00 主题 Accrual Method 发布日期 08/27/1999