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 199908005 UILC 1502.13-00 主题 Intercompany Transactions 发布日期 02/26/1999
编号 199908005 UILC 1502.20-00 主题 Loss Disallowance Rule 发布日期 02/26/1999
编号 199908005 UILC 1502.32-00 主题 Investment Adjustment 发布日期 02/26/1999
编号 199908004 UILC 9999.98-00 主题 Not Able to Identify Under Present List 发布日期 02/26/1999
编号 199908003 UILC 1502.77-00 主题 Common Parent Agent for Subsidiaries 发布日期 02/26/1999
编号 199908002 UILC 170.00-00 主题 Charitable, Etc. Contributions and Gifts 发布日期 02/26/1999
编号 199908002 UILC 1361.00-00 主题 Definitions 发布日期 02/26/1999
编号 199908002 UILC 170.10-00 主题 Carryovers 发布日期 02/26/1999
编号 199908002 UILC 2522.02-04 主题 Guaranteed Annuity and Unitrust Interests 发布日期 02/26/1999
编号 199908002 UILC 671.00-00 主题 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 发布日期 02/26/1999
编号 199908002 UILC 2642.00-00 主题 Inclusion Ratio 发布日期 02/26/1999
编号 199908002 UILC 675.04-00 主题 General Powers of Administration 发布日期 02/26/1999
编号 199908001 UILC 4251.00-00 主题 Communications Tax (Taxable v. Not Taxable) 发布日期 02/26/1999
编号 199907029 UILC 703.05-00 主题 Partnership Elections 发布日期 02/19/1999
编号 199907029 UILC 1031.05-00 主题 Deferred Exchanges 发布日期 02/19/1999
编号 199907029 UILC 1033.00-00 主题 Involuntary Conversion 发布日期 02/19/1999
编号 199907028 UILC 4942.03-07 主题 Set-Asides 发布日期 02/19/1999
编号 199907027 UILC 9100.09-00 主题 Section 442; Accounting Periods 发布日期 02/19/1999
编号 199907026 UILC 460.00-00 主题 Special Rules for Long-Term Contracts 发布日期 02/19/1999
编号 199907025 UILC 9100.09-00 主题 Section 442; Accounting Periods 发布日期 02/19/1999
编号 199907024 UILC 9100.09-00 主题 Section 442; Accounting Periods 发布日期 02/19/1999
编号 199907023 UILC 355.01-01 主题 Split-Off 发布日期 02/19/1999
编号 199907023 UILC 368.00-00 主题 Definitions Relating to Corporate Reorganizations 发布日期 02/19/1999
编号 199907023 UILC 1361.01-05 主题 Ineligible Corporation 发布日期 02/19/1999
编号 199907022 UILC 954.02-02 主题 Exclusion of Certain Dividends, Interest, Rents and Royalties from RelatedPersons 发布日期 02/19/1999