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 200537016 UILC 9100.15-00 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 发布日期 09/16/2005
编号 200537015 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 09/16/2005
编号 200537015 UILC 7701.00-00 主题 Definitions 发布日期 09/16/2005
编号 200537014 UILC 103.02-00 主题 State and Local 发布日期 09/16/2005
编号 200537013 UILC 1362.01-03 主题 Late Elections 发布日期 09/16/2005
编号 200537012 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 09/16/2005
编号 200537011 UILC 41.00-00 主题 Credit for Increasing Research Activities 发布日期 09/16/2005
编号 200537010 UILC 1361.01-04 主题 More than One Class of Stock 发布日期 09/16/2005
编号 200537009 UILC 1362.01-03 主题 Late Elections 发布日期 09/16/2005
编号 200537008 UILC 754.02-00 主题 Timeliness of Election 发布日期 09/16/2005
编号 200537008 UILC 9100.15-00 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 发布日期 09/16/2005
编号 200537007 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 09/16/2005
编号 200537006 UILC 115.00-00 主题 Income of States, Municipalities, etc. 发布日期 09/16/2005
编号 200537005 UILC 162.36-02 主题 Covered Employees 发布日期 09/16/2005
编号 200537004 UILC 1362.01-03 主题 Late Elections 发布日期 09/16/2005
编号 200537003 UILC 1362.01-03 主题 Late Elections 发布日期 09/16/2005
编号 200537003 UILC 1361.05-00 主题 Qualified Subchapter S Subsidiary 发布日期 09/16/2005
编号 200537002 UILC 1362.02-03 主题 Passive Investment Income 发布日期 09/16/2005
编号 200537001 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 09/16/2005
编号 200536032 UILC 7425.05-00 主题 Redemption by United States; Discharge of Liens 发布日期 09/09/2005
编号 200536031 UILC 4975.04-02 主题 ESOP Loans 发布日期 09/09/2005
编号 200536030 UILC 414.09-00 主题 Certain Employee Contributions 发布日期 09/09/2005
编号 200536029 UILC 72.00-00 主题 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 发布日期 09/09/2005
编号 200536028 UILC 401.00-00 主题 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 发布日期 09/09/2005
编号 200536028 UILC 4975.00-00 主题 Tax on Prohibited Transactions 发布日期 09/09/2005