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 200520030 UILC 501.03-08 主题 Educational Organizations 发布日期 05/20/2005
编号 200520029 UILC 3231.01-00 主题 Employers v. Not Employers 发布日期 05/20/2005
编号 200520028 UILC 3231.01-00 主题 Employers v. Not Employers 发布日期 05/20/2005
编号 200520027 UILC 3231.01-00 主题 Employers v. Not Employers 发布日期 05/20/2005
编号 200520026 UILC 3231.01-00 主题 Employers v. Not Employers 发布日期 05/20/2005
编号 200520025 UILC 471.00-00 主题 General Rule for Inventories 发布日期 05/20/2005
编号 200520025 UILC 471.06-00 主题 Inventories of Farmers (See Also 61) 发布日期 05/20/2005
编号 200520025 UILC 471.06-02 主题 Farm-Price Method 发布日期 05/20/2005
编号 200520024 UILC 877.07-00 主题 Ruling Submission by Expatriating Citizen 发布日期 05/20/2005
编号 200520023 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 05/20/2005
编号 200520022 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 05/20/2005
编号 200520021 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 05/20/2005
编号 200520020 UILC 1362.01-03 主题 Late Elections 发布日期 05/20/2005
编号 200520019 UILC 468A.04-02 主题 Revised Schedules 发布日期 05/20/2005
编号 200520018 UILC 468A.04-02 主题 Revised Schedules 发布日期 05/20/2005
编号 200520017 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 05/20/2005
编号 200520016 UILC 877.01-00 主题 Principal Purpose--the Avoidance of Tax 发布日期 05/20/2005
编号 200520015 UILC 1362.01-03 主题 Late Elections 发布日期 05/20/2005
编号 200520014 UILC 104.01-00 主题 Health and Accident Insurance 发布日期 05/20/2005
编号 200520014 UILC 105.00-00 主题 Accident and Health Plans (Excluded v. Not Excluded) 发布日期 05/20/2005
编号 200520014 UILC 106.00-00 主题 Contribution by Employer to Accident and Health Plans 发布日期 05/20/2005
编号 200520013 UILC 2652.01-02 主题 Special Election for QTIP 发布日期 05/20/2005
编号 200520013 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 05/20/2005
编号 200520012 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 05/20/2005
编号 200520011 UILC 382.00-00 主题 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 发布日期 05/20/2005