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 199909059 UILC 408.00-00 主题 Individual Retirement Accounts 发布日期 03/05/1999
编号 199909059 UILC 72.20-00 主题 Tax on Early Distributions from Qualified Retirement Plans 发布日期 03/05/1999
编号 199909058 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 03/05/1999
编号 199909057 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 03/05/1999
编号 199909056 UILC 513.00-00 主题 Unrelated v. Not Unrelated Trade or Business 发布日期 03/05/1999
编号 199909055 UILC 9100.09-00 主题 Section 442; Accounting Periods 发布日期 03/05/1999
编号 199909054 UILC 1033.00-00 主题 Involuntary Conversion 发布日期 03/05/1999
编号 199909053 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 03/05/1999
编号 199909052 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 03/05/1999
编号 199909051 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 03/05/1999
编号 199909050 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 03/05/1999
编号 199909049 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 03/05/1999
编号 199909048 UILC 115.00-00 主题 Income of States, Municipalities, etc. 发布日期 03/05/1999
编号 199909047 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 03/05/1999
编号 199909046 UILC 6041.07-00 主题 Payments Other Than in Cash 发布日期 03/05/1999
编号 199909045 UILC 721.00-00 主题 Nonrecognition of Gain or Loss on Contributions 发布日期 03/05/1999
编号 199909044 UILC 9999.98-00 主题 Not Able to Identify Under Present List 发布日期 03/05/1999
编号 199909043 UILC 265.08-04 主题 Exceptions for Certain Tax-Exempt Obligations 发布日期 03/05/1999
编号 199909042 UILC 1295.02-02 主题 Retroactive Elections 发布日期 03/05/1999
编号 199909039 UILC 9999.98-00 主题 Not Able to Identify Under Present List 发布日期 03/05/1999
编号 199909038 UILC 355.00-00 主题 Distribution of Stock and Securities of a Controlled Corporation 发布日期 03/05/1999
编号 199909038 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 03/05/1999
编号 199909037 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 03/05/1999
编号 199909036 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 03/05/1999
编号 199909035 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 03/05/1999