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 199901012 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 01/08/1999
编号 199901011 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 01/08/1999
编号 199901010 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 01/08/1999
编号 199901009 UILC 83.01-00 主题 When Includible in Gross Income 发布日期 01/08/1999
编号 199901009 UILC 402.02-00 主题 Non-Exempt Trust 发布日期 01/08/1999
编号 199901009 UILC 451.14-00 主题 Constructive Receipt 发布日期 01/08/1999
编号 199901009 UILC 671.02-00 主题 Persons Treated as Grantors 发布日期 01/08/1999
编号 199901009 UILC 677.00-00 主题 Income for Benefit of Grantor 发布日期 01/08/1999
编号 199901008 UILC 483.00-00 主题 Interest on Certain Deferred Payments 发布日期 01/08/1999
编号 199901008 UILC 1273.00-00 主题 Determination of Amount of Original Issue Discount 发布日期 01/08/1999
编号 199901008 UILC 6041.00-00 主题 Information at Source 发布日期 01/08/1999
编号 199901008 UILC 1272.00-00 主题 Current Inclusion in Income of Original Issue Discount 发布日期 01/08/1999
编号 199901008 UILC 1274.00-00 主题 Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property 发布日期 01/08/1999
编号 199901007 UILC 83.01-00 主题 When Includible in Gross Income 发布日期 01/08/1999
编号 199901007 UILC 402.02-00 主题 Non-Exempt Trust 发布日期 01/08/1999
编号 199901007 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 01/08/1999
编号 199901007 UILC 451.14-00 主题 Constructive Receipt 发布日期 01/08/1999
编号 199901007 UILC 671.02-00 主题 Persons Treated as Grantors 发布日期 01/08/1999
编号 199901007 UILC 677.00-00 主题 Income for Benefit of Grantor 发布日期 01/08/1999
编号 199901006 UILC 83.13-00 主题 Rabbi Trusts 发布日期 01/08/1999
编号 199901006 UILC 402.02-00 主题 Non-Exempt Trust 发布日期 01/08/1999
编号 199901006 UILC 404.10-00 主题 Deferred Compensation 发布日期 01/08/1999
编号 199901006 UILC 451.14-00 主题 Constructive Receipt 发布日期 01/08/1999
编号 199901006 UILC 671.03-00 主题 Allocation of Income and Deductions 发布日期 01/08/1999
编号 199901006 UILC 677.00-00 主题 Income for Benefit of Grantor 发布日期 01/08/1999