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 200808024 UILC 856.01-00 主题 Income Requirements 发布日期 02/22/2008
编号 200808023 UILC 9100.15-00 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 发布日期 02/22/2008
编号 200808022 UILC 9100.15-00 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 发布日期 02/22/2008
编号 200808021 UILC 9100.22-00 主题 Other 发布日期 02/22/2008
编号 200808021 UILC 362.00-00 主题 Basis to Corporations 发布日期 02/22/2008
编号 200808020 UILC 7701.00-00 主题 Definitions 发布日期 02/22/2008
编号 200808020 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 02/22/2008
编号 200808019 UILC 1341.00-00 主题 Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right 发布日期 02/22/2008
编号 200808018 UILC 664.03-02 主题 Charitable Remainder Unitrust 发布日期 02/22/2008
编号 200808018 UILC 2522.00-00 主题 Charitable and Similar Gifts (Deductible v. Not Deductible) 发布日期 02/22/2008
编号 200808018 UILC 170.00-00 主题 Charitable, Etc. Contributions and Gifts 发布日期 02/22/2008
编号 200808017 UILC 4041.03-00 主题 Liability for Tax 发布日期 02/22/2008
编号 200808017 UILC 6426.00-00 主题 Credit for Alcohol Fuel, Biodiesel Mixture and Alternative Fuel 发布日期 02/22/2008
编号 200808017 UILC 6427.00-00 主题 Fuels Not Used for Taxable Purposes 发布日期 02/22/2008
编号 200808016 UILC 1362.02-03 主题 Passive Investment Income 发布日期 02/22/2008
编号 200808015 UILC 7701.02-00 主题 Partnerships v. Associations 发布日期 02/22/2008
编号 200808015 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 02/22/2008
编号 200808015 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 02/22/2008
编号 200808014 UILC 45K.00-00 主题 Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) 发布日期 02/22/2008
编号 200808013 UILC 45K.00-00 主题 Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) 发布日期 02/22/2008
编号 200808012 UILC 6041.00-00 主题 Information at Source 发布日期 02/22/2008
编号 200808012 UILC 61.00-00 主题 Gross Income v. Not Gross Income 发布日期 02/22/2008
编号 200808011 UILC 7701.00-00 主题 Definitions 发布日期 02/22/2008
编号 200808011 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 02/22/2008
编号 200808010 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 02/22/2008