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 199930021 UILC 404.13-00 主题 Payments Benefitting Independent Contractors 发布日期 07/30/1999
编号 199930021 UILC 451.14-04 主题 Compensation 发布日期 07/30/1999
编号 199930021 UILC 404.11-00 主题 Year of Deduction 发布日期 07/30/1999
编号 199930020 UILC 355.00-00 主题 Distribution of Stock and Securities of a Controlled Corporation 发布日期 07/30/1999
编号 199930019 UILC 877.01-00 主题 Principal Purpose--the Avoidance of Tax 发布日期 07/30/1999
编号 199930018 UILC 3231.01-00 主题 Employers v. Not Employers 发布日期 07/30/1999
编号 199930017 UILC 168.20-00 主题 Classification of Property 发布日期 07/30/1999
编号 199930017 UILC 446.04-17 主题 Change in Method of Accounting for Depreciation 发布日期 07/30/1999
编号 199930016 UILC 174.00-00 主题 Research and Experimental Expenditures (Deductible v. Not Deductible) 发布日期 07/30/1999
编号 199930015 UILC 104.01-00 主题 Health and Accident Insurance 发布日期 07/30/1999
编号 199930014 UILC 6425.02-01 主题 Adjustment Credited or Refunded 发布日期 07/30/1999
编号 199930013 UILC 64.00.00-00 主题 PROPERTY SUBJECT TO COLLECTION 发布日期 07/30/1999
编号 199930012 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 07/30/1999
编号 199930011 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 07/30/1999
编号 199930011 UILC 1001.02-00 主题 Amount Realized 发布日期 07/30/1999
编号 199930011 UILC 2033.00-00 主题 Property in Which Decedent Had an Interest 发布日期 07/30/1999
编号 199930011 UILC 2041.00-00 主题 Powers of Appointment (Included v. Not Included in Gross Estate) 发布日期 07/30/1999
编号 199930011 UILC 2501.00-00 主题 Imposition of Gift Tax (Imposed v. Not Imposed) 发布日期 07/30/1999
编号 199930011 UILC 2514.00-00 主题 Powers of Appointment (Transfer v. Not a Transfer) 发布日期 07/30/1999
编号 199930010 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 07/30/1999
编号 199930010 UILC 1001.02-00 主题 Amount Realized 发布日期 07/30/1999
编号 199930010 UILC 2033.00-00 主题 Property in Which Decedent Had an Interest 发布日期 07/30/1999
编号 199930010 UILC 2041.00-00 主题 Powers of Appointment (Included v. Not Included in Gross Estate) 发布日期 07/30/1999
编号 199930010 UILC 2501.00-00 主题 Imposition of Gift Tax (Imposed v. Not Imposed) 发布日期 07/30/1999
编号 199930009 UILC 3231.01-00 主题 Employers v. Not Employers 发布日期 07/30/1999