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 200236021 UILC 2652.00-00 主题 Other Definitions 发布日期 09/06/2002
编号 200236020 UILC 2642.00-00 主题 Inclusion Ratio 发布日期 09/06/2002
编号 200236020 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 09/06/2002
编号 200236019 UILC 2642.00-00 主题 Inclusion Ratio 发布日期 09/06/2002
编号 200236019 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 09/06/2002
编号 200236018 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 09/06/2002
编号 200236017 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 09/06/2002
编号 200236017 UILC 2056.07-01 主题 Effective Election 发布日期 09/06/2002
编号 200236016 UILC 2642.00-00 主题 Inclusion Ratio 发布日期 09/06/2002
编号 200236016 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 09/06/2002
编号 200236015 UILC 1362.01-03 主题 Late Elections 发布日期 09/06/2002
编号 200236015 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 09/06/2002
编号 200236014 UILC 104.02-00 主题 Workmen's Compensation 发布日期 09/06/2002
编号 200236013 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 09/06/2002
编号 200236012 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 09/06/2002
编号 200236011 UILC 1362.01-03 主题 Late Elections 发布日期 09/06/2002
编号 200236010 UILC 1362.01-03 主题 Late Elections 发布日期 09/06/2002
编号 200236009 UILC 1362.01-03 主题 Late Elections 发布日期 09/06/2002
编号 200236008 UILC 368.05-00 主题 Recapitalization (Type "E") 发布日期 09/06/2002
编号 200236008 UILC 351.02-00 主题 Series of Transactions 发布日期 09/06/2002
编号 200236007 UILC 163.01-00 主题 Installment Purchases 发布日期 09/06/2002
编号 200236007 UILC 461.01-00 主题 Accrual Method 发布日期 09/06/2002
编号 200236007 UILC 6213.01-00 主题 Petition to Tax Court 发布日期 09/06/2002
编号 200236006 UILC 280G.01-00 主题 Definitions 发布日期 09/06/2002
编号 200236005 UILC 368.01-01 主题 Using Stock of Corporation Controlling Acquiring Corporation 发布日期 09/06/2002