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 200535016 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 09/02/2005
编号 200535016 UILC 7701.00-00 主题 Definitions 发布日期 09/02/2005
编号 200535015 UILC 105.00-00 主题 Accident and Health Plans (Excluded v. Not Excluded) 发布日期 09/02/2005
编号 200535015 UILC 105.02-00 主题 Expended for Medical Care 发布日期 09/02/2005
编号 200535015 UILC 106.00-00 主题 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 发布日期 09/02/2005
编号 200535014 UILC 7701.00-00 主题 Definitions 发布日期 09/02/2005
编号 200535014 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 09/02/2005
编号 200535013 UILC 9100.22-00 主题 Other 发布日期 09/02/2005
编号 200535013 UILC 1503.04-04 主题 Dual Resident Corporation 发布日期 09/02/2005
编号 200535012 UILC 2511.11-00 主题 Gift of Remainder 发布日期 09/02/2005
编号 200535011 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 09/02/2005
编号 200535010 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 09/02/2005
编号 200535009 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 09/02/2005
编号 200535009 UILC 2041.00-00 主题 Powers of Appointment (Included v. Not Included in Gross Estate) 发布日期 09/02/2005
编号 200535008 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 09/02/2005
编号 200535008 UILC 2056.07-00 主题 Qualified Terminable Interest Property 发布日期 09/02/2005
编号 200535007 UILC 664.03-02 主题 Charitable Remainder Unitrust 发布日期 09/02/2005
编号 200535006 UILC 1001.00-00 主题 Determination of Amount of and Recognition of Gain or Loss 发布日期 09/02/2005
编号 200535006 UILC 2055.00-00 主题 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 发布日期 09/02/2005
编号 200535006 UILC 2055.12-10 主题 Reformations of Nonqualifying Interests 发布日期 09/02/2005
编号 200535005 UILC 2642.00-00 主题 Inclusion Ratio 发布日期 09/02/2005
编号 200535005 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 09/02/2005
编号 200535004 UILC 1502.21-00 主题 Consolidated Net Operating Loss Deduction 发布日期 09/02/2005
编号 200535004 UILC 9100.22-00 主题 Other 发布日期 09/02/2005
编号 200535003 UILC 9100.22-00 主题 Other 发布日期 09/02/2005