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 200252078 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 12/27/2002
编号 200252077 UILC 2055.09-02 主题 Contest 发布日期 12/27/2002
编号 200252076 UILC 2642.00-00 主题 Inclusion Ratio 发布日期 12/27/2002
编号 200252076 UILC 9100.22-00 主题 Other 发布日期 12/27/2002
编号 200252075 UILC 1361.05-00 主题 Qualified Subchapter S Subsidiary 发布日期 12/27/2002
编号 200252075 UILC 1362.01-03 主题 Late Elections 发布日期 12/27/2002
编号 200252075 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 12/27/2002
编号 200252074 UILC 29.00-00 主题 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 发布日期 12/27/2002
编号 200252073 UILC 305.00-00 主题 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 发布日期 12/27/2002
编号 200252072 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 12/27/2002
编号 200252072 UILC 355.01-01 主题 Split-Off 发布日期 12/27/2002
编号 200252071 UILC 4371.00-00 主题 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 发布日期 12/27/2002
编号 200252071 UILC 9114.03-19 主题 Ireland 发布日期 12/27/2002
编号 200252070 UILC 1502.50-00 主题 Life and Non-Life 发布日期 12/27/2002
编号 200252069 UILC 2601.03-01 主题 Irrevocable Trusts 发布日期 12/27/2002
编号 200252068 UILC 1362.01-03 主题 Late Elections 发布日期 12/27/2002
编号 200252068 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 12/27/2002
编号 200252067 UILC 2601.03-01 主题 Irrevocable Trusts 发布日期 12/27/2002
编号 200252066 UILC 642.03-06 主题 Pooled Income Funds 发布日期 12/27/2002
编号 200252065 UILC 2642.00-00 主题 Inclusion Ratio 发布日期 12/27/2002
编号 200252065 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 12/27/2002
编号 200252064 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 12/27/2002
编号 200252063 UILC 355.00-00 主题 Distribution of Stock and Securities of a Controlled Corporation 发布日期 12/27/2002
编号 200252063 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 12/27/2002
编号 200252062 UILC 1362.01-03 主题 Late Elections 发布日期 12/27/2002