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 200511015 UILC 264.00-00 主题 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 发布日期 03/18/2005
编号 200511014 UILC 2632.00-00 主题 Special Rules for Allocation of GST Exemption 发布日期 03/18/2005
编号 200511013 UILC 2601.03-00 主题 Exceptions 发布日期 03/18/2005
编号 200511012 UILC 4041.00-00 主题 Special Fuels Tax (Taxable v. Not Taxable) 发布日期 03/18/2005
编号 200511012 UILC 4221.00-00 主题 Certain Tax-Free Sales 发布日期 03/18/2005
编号 200511012 UILC 4251.00-00 主题 Communications Tax (Taxable v. Not Taxable) 发布日期 03/18/2005
编号 200511012 UILC 4081.00-00 主题 Gasoline and Diesel Fuels 发布日期 03/18/2005
编号 200511011 UILC 41.00-00 主题 Credit for Increasing Research Activities 发布日期 03/18/2005
编号 200511010 UILC 41.00-00 主题 Credit for Increasing Research Activities 发布日期 03/18/2005
编号 200511009 UILC 41.00-00 主题 Credit for Increasing Research Activities 发布日期 03/18/2005
编号 200511008 UILC 382.12-06 主题 Fluctuation in Value 发布日期 03/18/2005
编号 200511007 UILC 162.36-06 主题 Disclosure to Shareholders 发布日期 03/18/2005
编号 200511006 UILC 7873.00-00 主题 Federal Tax Treatment of Income Derived By Indians From Exercise of Fishing Rights Secured by Treaty, Etc. 发布日期 03/18/2005
编号 200511005 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 03/18/2005
编号 200511004 UILC 855.00-00 主题 Dividends Paid by Regulated Investment Company After Close of Taxable Year 发布日期 03/18/2005
编号 200511004 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 03/18/2005
编号 200511003 UILC 501.09-01 主题 Permissible Benefits 发布日期 03/18/2005
编号 200511002 UILC 43.02-01 主题 Tertiary Recovery Method 发布日期 03/18/2005
编号 200511001 UILC 528.00-00 主题 Certain Homeowners Associations 发布日期 03/18/2005
编号 200511001 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 03/18/2005
编号 200510044 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 03/11/2005
编号 200510043 UILC 414.08-00 主题 Church Plan 发布日期 03/11/2005
编号 200510042 UILC 404.15-00 主题 Amount of Deduction 发布日期 03/11/2005
编号 200510041 UILC 412.00-00 主题 Minimum Funding Standards 发布日期 03/11/2005
编号 200510040 UILC 412.06-00 主题 Minimum Funding Waiver 发布日期 03/11/2005