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 200344014 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 10/31/2003
编号 200344013 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 10/31/2003
编号 200344012 UILC 4371.00-00 主题 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 发布日期 10/31/2003
编号 200344012 UILC 9114.03-19 主题 Ireland 发布日期 10/31/2003
编号 200344011 UILC 1361.01-00 主题 Small Business Corporation v. Not a Small Business Corporation 发布日期 10/31/2003
编号 200344010 UILC 213.05-06 主题 Cosmetic Surgery 发布日期 10/31/2003
编号 200344009 UILC 1362.01-03 主题 Late Elections 发布日期 10/31/2003
编号 200344008 UILC 274.01-00 主题 Entertainment, Amusement, or Recreation 发布日期 10/31/2003
编号 200344007 UILC 41.01-00 主题 Alternative Incremental Credit 发布日期 10/31/2003
编号 200344006 UILC 1362.01-03 主题 Late Elections 发布日期 10/31/2003
编号 200344005 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 10/31/2003
编号 200344005 UILC 1362.02-02 主题 Ceases to be Small Business Corporation 发布日期 10/31/2003
编号 200344005 UILC 1361.01-02 主题 Shareholder Not an Individual or Permitted Trust or Estate 发布日期 10/31/2003
编号 200344004 UILC 1362.01-03 主题 Late Elections 发布日期 10/31/2003
编号 200344003 UILC 817.00-00 主题 Treatment of Variable Contracts 发布日期 10/31/2003
编号 200344002 UILC 1502.50-00 主题 Life and Non-Life 发布日期 10/31/2003
编号 200344001 UILC 355.01-01 主题 Split-Off 发布日期 10/31/2003
编号 200343030 UILC 401.06-00 主题 Required Distributions 发布日期 10/24/2003
编号 200343030 UILC 401.06-02 主题 Employee Dies Before Entire Interest Distributed 发布日期 10/24/2003
编号 200343030 UILC 408.00-00 主题 Individual Retirement Accounts 发布日期 10/24/2003
编号 200343029 UILC 408.00-00 主题 Individual Retirement Accounts 发布日期 10/24/2003
编号 200343029 UILC 408.03-00 主题 Rollover Contributions 发布日期 10/24/2003
编号 200343028 UILC 501.03-24 主题 Scientific Organizations 发布日期 10/24/2003
编号 200343028 UILC 4942.05-03 主题 Assets Test 发布日期 10/24/2003
编号 200343028 UILC 4942.03-05 主题 Qualifying Distribution 发布日期 10/24/2003