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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 编号 200519049 | UILC 3231.01-00 | 主题 Employers v. Not Employers | 发布日期 05/13/2005 |
| 编号 200519048 | UILC 451.00-00 | 主题 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) | 发布日期 05/13/2005 |
| 编号 200519047 | UILC 83.01-00 | 主题 When Includible in Gross Income | 发布日期 05/13/2005 |
| 编号 200519047 | UILC 402.02-00 | 主题 Non-Exempt Trust | 发布日期 05/13/2005 |
| 编号 200519047 | UILC 404.04-00 | 主题 Non-Exempt Funds or Plans | 发布日期 05/13/2005 |
| 编号 200519047 | UILC 451.14-04 | 主题 Compensation | 发布日期 05/13/2005 |
| 编号 200519047 | UILC 671.02-00 | 主题 Persons Treated as Grantors | 发布日期 05/13/2005 |
| 编号 200519047 | UILC 677.00-00 | 主题 Income for Benefit of Grantor | 发布日期 05/13/2005 |
| 编号 200519046 | UILC 9100.22-00 | 主题 Other | 发布日期 05/13/2005 |
| 编号 200519046 | UILC 1503.04-04 | 主题 Dual Resident Corporation | 发布日期 05/13/2005 |
| 编号 200519045 | UILC 9100.22-00 | 主题 Other | 发布日期 05/13/2005 |
| 编号 200519045 | UILC 1503.04-04 | 主题 Dual Resident Corporation | 发布日期 05/13/2005 |
| 编号 200519044 | UILC 1361.00-00 | 主题 Definitions | 发布日期 05/13/2005 |
| 编号 200519044 | UILC 1361.03-00 | 主题 Certain Trusts Permitted as Shareholders | 发布日期 05/13/2005 |
| 编号 200519044 | UILC 1361.03-03 | 主题 Electing Small Business Trusts | 发布日期 05/13/2005 |
| 编号 200519044 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 05/13/2005 |
| 编号 200519043 | UILC 2642.00-00 | 主题 Inclusion Ratio | 发布日期 05/13/2005 |
| 编号 200519043 | UILC 2513.00-00 | 主题 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) | 发布日期 05/13/2005 |
| 编号 200519043 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 05/13/2005 |
| 编号 200519042 | UILC 2518.00-00 | 主题 Disclaimers | 发布日期 05/13/2005 |
| 编号 200519042 | UILC 2055.00-00 | 主题 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 发布日期 05/13/2005 |
| 编号 200519041 | UILC 9100.20-00 | 主题 Section 1502; Election to File Consolidated Return | 发布日期 05/13/2005 |
| 编号 200519040 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 05/13/2005 |
| 编号 200519039 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 05/13/2005 |
| 编号 200519038 | UILC 337.16-00 | 主题 Loss Disallowance | 发布日期 05/13/2005 |
