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 199905023 UILC 4944.00-00 主题 Excise Tax on "Jeopardizing" Investments 发布日期 02/05/1999
编号 199905023 UILC 4945.04-06 主题 Expenditure Responsibility 发布日期 02/05/1999
编号 199905023 UILC 6033.02-01 主题 Private Foundation 发布日期 02/05/1999
编号 199905022 UILC 507.00-00 主题 Termination of Private Foundation Status 发布日期 02/05/1999
编号 199905022 UILC 4940.00-00 主题 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 发布日期 02/05/1999
编号 199905022 UILC 4941.04-00 主题 Definition of Self-Dealing 发布日期 02/05/1999
编号 199905022 UILC 4942.03-05 主题 Qualifying Distribution 发布日期 02/05/1999
编号 199905022 UILC 4944.00-00 主题 Excise Tax on "Jeopardizing" Investments 发布日期 02/05/1999
编号 199905022 UILC 4945.04-06 主题 Expenditure Responsibility 发布日期 02/05/1999
编号 199905022 UILC 6033.02-01 主题 Private Foundation 发布日期 02/05/1999
编号 199905021 UILC 6103.00-00 主题 Confidentiality and Disclosure of Returns and Return Information 发布日期 02/05/1999
编号 199905020 UILC 9999.98-00 主题 Not Able to Identify Under Present List 发布日期 02/05/1999
编号 199905018 UILC 848.00-00 主题 Capitalization of Policy Acquisition Expenses 发布日期 02/05/1999
编号 199905017 UILC 1502.00-00 主题 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 发布日期 02/05/1999
编号 199905016 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 02/05/1999
编号 199905015 UILC 72.21-00 主题 Annuity Contracts Not Held By Natural Persons 发布日期 02/05/1999
编号 199905014 UILC 936.03-05 主题 Profit Split Election 发布日期 02/05/1999
编号 199905013 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 02/05/1999
编号 199905012 UILC 280G.01-00 主题 Definitions 发布日期 02/05/1999
编号 199905011 UILC 1361.03-02 主题 Qualified Subchapter S Trusts 发布日期 02/05/1999
编号 199905010 UILC 101.00-00 主题 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 发布日期 02/05/1999
编号 199905010 UILC 2035.00-00 主题 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 发布日期 02/05/1999
编号 199905010 UILC 2503.03-01 主题 Unrestricted Right to Immediate Use, Possession, or Enjoyment of Property 发布日期 02/05/1999
编号 199905009 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 02/05/1999
编号 199905009 UILC 2632.01-00 主题 Time and Manner of Allocation 发布日期 02/05/1999