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 199910006 UILC 404.10-00 主题 Deferred Compensation 发布日期 03/12/1999
编号 199910006 UILC 451.14-04 主题 Compensation 发布日期 03/12/1999
编号 199910006 UILC 671.00-00 主题 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 发布日期 03/12/1999
编号 199910005 UILC 09.11.03-00 主题 BC: Chapter 11: Conversion or dismissal 发布日期 03/12/1999
编号 199910005 UILC 09.23.00-00 主题 BANKRUPTCY CODE CASES: Interest 发布日期 03/12/1999
编号 199910004 UILC 7482.06-00 主题 Review Before Final Decision 发布日期 03/12/1999
编号 199910004 UILC 9111.00-00 主题 Miscellaneous Legal Proceedings 发布日期 03/12/1999
编号 199910003 UILC 2053.05-00 主题 Administration Expenses in General 发布日期 03/12/1999
编号 199910002 UILC 83.13-00 主题 Rabbi Trusts 发布日期 03/12/1999
编号 199910002 UILC 671.02-00 主题 Persons Treated as Grantors 发布日期 03/12/1999
编号 199910002 UILC 451.14-04 主题 Compensation 发布日期 03/12/1999
编号 199910002 UILC 404.11-00 主题 Year of Deduction 发布日期 03/12/1999
编号 199910001 UILC 6512.02-00 主题 Overpayment Determined by Tax Court 发布日期 03/12/1999
编号 199909062 UILC 106.00-00 主题 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 发布日期 03/05/1999
编号 199909062 UILC 3121.01-12 主题 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 发布日期 03/05/1999
编号 199909062 UILC 3121.02-07 主题 Mandatory Coverage of State, etc., Employees 发布日期 03/05/1999
编号 199909062 UILC 3121.04-01 主题 Common Law Tests 发布日期 03/05/1999
编号 199909061 UILC 9999.98-00 主题 Not Able to Identify Under Present List 发布日期 03/05/1999
编号 199909060 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 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