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 199928015 UILC 162.36-02 主题 Covered Employees 发布日期 07/16/1999
编号 199928014 UILC 162.36-02 主题 Covered Employees 发布日期 07/16/1999
编号 199928013 UILC 61.05-03 主题 Compensation 发布日期 07/16/1999
编号 199928013 UILC 83.00-00 主题 Property Transferred in Connection With Performance of Services 发布日期 07/16/1999
编号 199928013 UILC 2511.00-00 主题 Transfers in General (Gift v. Not a Gift) 发布日期 07/16/1999
编号 199928012 UILC 457.01-00 主题 Year of Inclusion in Gross Income 发布日期 07/16/1999
编号 199928012 UILC 457.05-00 主题 Eligible Deferred Compensation Plan Defined 发布日期 07/16/1999
编号 199928012 UILC 457.12-01 主题 Trusts 发布日期 07/16/1999
编号 199928011 UILC 115.02-00 主题 Separate Entity v. Integral Part 发布日期 07/16/1999
编号 199928010 UILC 6031.08-00 主题 Foreign Partnerships 发布日期 07/16/1999
编号 199928010 UILC 6231.03-00 主题 Partnership Item 发布日期 07/16/1999
编号 199928010 UILC 6229.01-00 主题 3 Years 发布日期 07/16/1999
编号 199928010 UILC 6501.04-13 主题 Partnership and Individual Partner Returns 发布日期 07/16/1999
编号 199928009 UILC 7701.00-00 主题 Definitions 发布日期 07/16/1999
编号 199928008 UILC 877.00-00 主题 Expatriation to Avoid Tax 发布日期 07/16/1999
编号 199928007 UILC 988.02-02 主题 Debt Instruments 发布日期 07/16/1999
编号 199928006 UILC 9999.98-00 主题 Not Able to Identify Under Present List 发布日期 07/16/1999
编号 199928005 UILC 9999.98-00 主题 Not Able to Identify Under Present List 发布日期 07/16/1999
编号 199928004 UILC 9999.98-00 主题 Not Able to Identify Under Present List 发布日期 07/16/1999
编号 199928003 UILC 1278.00-00 主题 Definitions and Special Rules 发布日期 07/16/1999
编号 199928002 UILC 6511.00-00 主题 Limitations on Credit or Refund (Barred v. Not Barred) 发布日期 07/16/1999
编号 199928001 UILC 446.04-1 主题 Specialized Basis 发布日期 07/16/1999
编号 199927048 UILC 401.00-00 主题 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 发布日期 07/09/1999
编号 199927047 UILC 4945.04-00 主题 Definition of Taxable Expenditure 发布日期 07/09/1999
编号 199927047 UILC 4945.04-04 主题 Grants to Individuals 发布日期 07/09/1999