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 199929012 UILC 1362.01-03 主题 Late Elections 发布日期 07/23/1999
编号 199929011 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 07/23/1999
编号 199929010 UILC 856.04-00 主题 Rents From Real Property 发布日期 07/23/1999
编号 199929009 UILC 1031.06-00 主题 Multi-Party Exchanges 发布日期 07/23/1999
编号 199929008 UILC 121.01-02 主题 Ownership 发布日期 07/23/1999
编号 199929008 UILC 1223.01-00 主题 Decedent and Estate 发布日期 07/23/1999
编号 199929007 UILC 3231.01-00 主题 Employers v. Not Employers 发布日期 07/23/1999
编号 199929006 UILC 513.00-00 主题 Unrelated v. Not Unrelated Trade or Business 发布日期 07/23/1999
编号 199929005 UILC 09.05.00-00 主题 BANKRUPTCY CODE CASES: Appeals 发布日期 07/23/1999
编号 199929005 UILC 09.19A.00-00 主题 BCC: ERISA plan 发布日期 07/23/1999
编号 199929004 UILC 9999.98-00 主题 Not Able to Identify Under Present List 发布日期 07/23/1999
编号 199929003 UILC 09.13.02-01 主题 BCC: Discharge: Debts provided for by the plan 发布日期 07/23/1999
编号 199929002 UILC 351.00-00 主题 Transfer to Corporation Controlled by Transferor 发布日期 07/23/1999
编号 199929002 UILC 385.01-00 主题 Debt v. Equity 发布日期 07/23/1999
编号 199929002 UILC 367.03-07 主题 Transfers of Stock Subject to a Ten-Year Gain Recognition Agreement 发布日期 07/23/1999
编号 199929001 UILC 263A.05-01 主题 Two-Year Preproductive Period 发布日期 07/23/1999
编号 199929001 UILC 9999.98-00 主题 Not Able to Identify Under Present List 发布日期 07/23/1999
编号 199928043 UILC 412.06-00 主题 Minimum Funding Waiver 发布日期 07/16/1999
编号 199928042 UILC 512.10-00 主题 Modifications 发布日期 07/16/1999
编号 199928041 UILC 402.00-00 主题 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 发布日期 07/16/1999
编号 199928040 UILC 402.08-05 主题 By a Surviving Spouse 发布日期 07/16/1999
编号 199928039 UILC 401.00-00 主题 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 发布日期 07/16/1999
编号 199928038 UILC 4971.00-00 主题 Taxes on Failure to Meet Minimum Funding Standards 发布日期 07/16/1999
编号 199928037 UILC 7701.20-00 主题 Indian Tribal Government 发布日期 07/16/1999
编号 199928037 UILC 7871.00-00 主题 Indian Tribal Governments Treated As States For Certain Purposes 发布日期 07/16/1999