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 201420014 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 05/16/2014
编号 201420013 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 05/16/2014
编号 201420012 UILC 7704.03-00 主题 Qualifying Income 发布日期 05/16/2014
编号 201420011 UILC 7701.03-06 主题 Liquidating Trusts 发布日期 05/16/2014
编号 201420010 UILC 664.00-00 主题 Charitable Remainder Trusts 发布日期 05/16/2014
编号 201420009 UILC 108.00-00 主题 Income From Discharge of Indebtedness 发布日期 05/16/2014
编号 201420009 UILC 108.01-00 主题 Exclusion From Gross Income 发布日期 05/16/2014
编号 201420009 UILC 108.02-00 主题 Reduction of Tax Attributes 发布日期 05/16/2014
编号 201420009 UILC 108.02-01 主题 Election to Reduce Basis of Depreciable Property First 发布日期 05/16/2014
编号 201420009 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 05/16/2014
编号 201420008 UILC 108.00-00 主题 Income From Discharge of Indebtedness 发布日期 05/16/2014
编号 201420008 UILC 108.01-00 主题 Exclusion From Gross Income 发布日期 05/16/2014
编号 201420008 UILC 108.02-00 主题 Reduction of Tax Attributes 发布日期 05/16/2014
编号 201420008 UILC 108.02-01 主题 Election to Reduce Basis of Depreciable Property First 发布日期 05/16/2014
编号 201420008 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 05/16/2014
编号 201420007 UILC 108.00-00 主题 Income From Discharge of Indebtedness 发布日期 05/16/2014
编号 201420007 UILC 108.01-00 主题 Exclusion From Gross Income 发布日期 05/16/2014
编号 201420007 UILC 108.02-00 主题 Reduction of Tax Attributes 发布日期 05/16/2014
编号 201420007 UILC 108.02-01 主题 Election to Reduce Basis of Depreciable Property First 发布日期 05/16/2014
编号 201420007 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 05/16/2014
编号 201420006 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 05/16/2014
编号 201420005 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 05/16/2014
编号 201420004 UILC 4191.00-00 主题 Taxable Medical Devices 发布日期 05/16/2014
编号 201420003 UILC 1362.01-03 主题 Late Elections 发布日期 05/16/2014
编号 201420002 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 05/16/2014