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 200509025 UILC 4945.00-00 主题 Excise Taxes on Taxable Expenditures 发布日期 03/04/2005
编号 200509024 UILC 4945.00-00 主题 Excise Taxes on Taxable Expenditures 发布日期 03/04/2005
编号 200509023 UILC 367.30-00 主题 Transfers of Intangible Property to Foreign Corporations Under Section 367(d) 发布日期 03/04/2005
编号 200509022 UILC 1092.06-00 主题 Straddle Defined 发布日期 03/04/2005
编号 200509022 UILC 263.21-00 主题 Interest and Carrying Costs - Straddles 发布日期 03/04/2005
编号 200509021 UILC 3231.01-00 主题 Employers v. Not Employers 发布日期 03/04/2005
编号 200509020 UILC 3231.01-00 主题 Employers v. Not Employers 发布日期 03/04/2005
编号 200509019 UILC 7701.03-06 主题 Liquidating Trusts 发布日期 03/04/2005
编号 200509018 UILC 1362.01-03 主题 Late Elections 发布日期 03/04/2005
编号 200509017 UILC 754.00-00 主题 Manner of Electing Optional Adjustment to Basis of Partnership Property 发布日期 03/04/2005
编号 200509017 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 03/04/2005
编号 200509017 UILC 9100.15-00 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 发布日期 03/04/2005
编号 200509016 UILC 1362.01-03 主题 Late Elections 发布日期 03/04/2005
编号 200509015 UILC 1362.01-03 主题 Late Elections 发布日期 03/04/2005
编号 200509014 UILC 4982.00-00 主题 Excise Tax on Undistributed Income of Regulated Investment Companies 发布日期 03/04/2005
编号 200509013 UILC 852.10-00 主题 Taxable Income of a Regulated Investment Company 发布日期 03/04/2005
编号 200509012 UILC 2642.00-00 主题 Inclusion Ratio 发布日期 03/04/2005
编号 200509012 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 03/04/2005
编号 200509011 UILC 2642.00-00 主题 Inclusion Ratio 发布日期 03/04/2005
编号 200509011 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 03/04/2005
编号 200509010 UILC 1362.01-03 主题 Late Elections 发布日期 03/04/2005
编号 200509009 UILC 7701.00-00 主题 Definitions 发布日期 03/04/2005
编号 200509009 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 03/04/2005
编号 200509008 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 03/04/2005
编号 200509007 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 03/04/2005