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 200341017 UILC 1381.00-00 主题 Organizations to Which Part Applies 发布日期 10/10/2003
编号 200341016 UILC 2632.03-00 主题 Allocation of Unused GST Exemption 发布日期 10/10/2003
编号 200341015 UILC 855.00-00 主题 Dividends Paid by Regulated Investment Company After Close of Taxable Year 发布日期 10/10/2003
编号 200341015 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 10/10/2003
编号 200341014 UILC 852.10-00 主题 Taxable Income of a Regulated Investment Company 发布日期 10/10/2003
编号 200341013 UILC 2632.03-00 主题 Allocation of Unused GST Exemption 发布日期 10/10/2003
编号 200341012 UILC 7701.00-00 主题 Definitions 发布日期 10/10/2003
编号 200341011 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 10/10/2003
编号 200341010 UILC 1362.01-03 主题 Late Elections 发布日期 10/10/2003
编号 200341009 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 10/10/2003
编号 200341008 UILC 4064.00-00 主题 Gas Guzzler Tax 发布日期 10/10/2003
编号 200341007 UILC 1362.01-03 主题 Late Elections 发布日期 10/10/2003
编号 200341006 UILC 2632.03-00 主题 Allocation of Unused GST Exemption 发布日期 10/10/2003
编号 200341006 UILC 2652.01-02 主题 Special Election for QTIP 发布日期 10/10/2003
编号 200341006 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 10/10/2003
编号 200341005 UILC 1001.00-00 主题 Determination of Amount of and Recognition of Gain or Loss 发布日期 10/10/2003
编号 200341005 UILC 707.00-00 主题 Transactions Between Partner and Partnership 发布日期 10/10/2003
编号 200341004 UILC 172.06-00 主题 Product Liability Losses 发布日期 10/10/2003
编号 200341003 UILC 4051.00-00 主题 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 发布日期 10/10/2003
编号 200341002 UILC 2001.02-00 主题 Determination of Amount of Adjusted Taxable Gifts 发布日期 10/10/2003
编号 200341002 UILC 2503.03-00 主题 Present v. Future Interests 发布日期 10/10/2003
编号 200341002 UILC 2522.02-02 主题 Transfer Subject to a Condition or Power 发布日期 10/10/2003
编号 200341001 UILC 9100.22-00 主题 Other 发布日期 10/10/2003
编号 200341001 UILC 884.08-00 主题 Rules for Termination, Liquidation, Reorganization or Incorporation 发布日期 10/10/2003
编号 200340030 UILC 402.01-00 主题 Exempt Trust 发布日期 10/03/2003