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 200324036 UILC 1362.01-03 主题 Late Elections 发布日期 06/13/2003
编号 200324035 UILC 507.00-00 主题 Termination of Private Foundation Status 发布日期 06/13/2003
编号 200324035 UILC 1001.00-00 主题 Determination of Amount of and Recognition of Gain or Loss 发布日期 06/13/2003
编号 200324035 UILC 4941.04-00 主题 Definition of Self-Dealing 发布日期 06/13/2003
编号 200324034 UILC 2632.01-00 主题 Time and Manner of Allocation 发布日期 06/13/2003
编号 200324034 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 06/13/2003
编号 200324033 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 06/13/2003
编号 200324032 UILC 2631.01-00 主题 Allocations Irrevocable 发布日期 06/13/2003
编号 200324032 UILC 2632.01-00 主题 Time and Manner of Allocation 发布日期 06/13/2003
编号 200324032 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 06/13/2003
编号 200324031 UILC 565.01-02 主题 Making and Filing Consents 发布日期 06/13/2003
编号 200324031 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 06/13/2003
编号 200324030 UILC 1362.02-03 主题 Passive Investment Income 发布日期 06/13/2003
编号 200324029 UILC 1362.02-03 主题 Passive Investment Income 发布日期 06/13/2003
编号 200324028 UILC 1362.02-03 主题 Passive Investment Income 发布日期 06/13/2003
编号 200324027 UILC 1362.02-03 主题 Passive Investment Income 发布日期 06/13/2003
编号 200324026 UILC 1362.01-03 主题 Late Elections 发布日期 06/13/2003
编号 200324025 UILC 42.08-04 主题 Buildings Financed with Tax-Exempt Bonds 发布日期 06/13/2003
编号 200324024 UILC 216.00-00 主题 Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder 发布日期 06/13/2003
编号 200324023 UILC 664.00-00 主题 Charitable Remainder Trusts 发布日期 06/13/2003
编号 200324023 UILC 2056.00-00 主题 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 发布日期 06/13/2003
编号 200324023 UILC 2044.00-00 主题 Certain Property for which Marital Deduction was Previously Allowed 发布日期 06/13/2003
编号 200324023 UILC 2519.00-00 主题 Disposition of Certain Life Estates 发布日期 06/13/2003
编号 200324022 UILC 1362.01-03 主题 Late Elections 发布日期 06/13/2003
编号 200324021 UILC 877.00-00 主题 Expatriation to Avoid Tax 发布日期 06/13/2003