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 200205012 UILC 1362.01-03 主题 Late Elections 发布日期 02/01/2002
编号 200205011 UILC 1362.01-03 主题 Late Elections 发布日期 02/01/2002
编号 200205010 UILC 1362.01-03 主题 Late Elections 发布日期 02/01/2002
编号 200205009 UILC 141.00-00 主题 Private Activity Bond; Qualified Bond 发布日期 02/01/2002
编号 200205009 UILC 141.07-00 主题 Management Contracts 发布日期 02/01/2002
编号 200205008 UILC 170.12-03 主题 Partial Interests in Property 发布日期 02/01/2002
编号 200205008 UILC 664.00-00 主题 Charitable Remainder Trusts 发布日期 02/01/2002
编号 200205008 UILC 2522.02-03 主题 Charitable Remainder Trusts 发布日期 02/01/2002
编号 200205007 UILC 457.00-00 主题 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 发布日期 02/01/2002
编号 200205006 UILC 1362.01-03 主题 Late Elections 发布日期 02/01/2002
编号 200205005 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 02/01/2002
编号 200205004 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 02/01/2002
编号 200205003 UILC 269.00-00 主题 Acquisitions Made to Evade or Avoid Income Tax 发布日期 02/01/2002
编号 200205003 UILC 482.00-00 主题 Allocation of Income and Deductions Among Taxpayers 发布日期 02/01/2002
编号 200205002 UILC 2031.00-00 主题 Definition 发布日期 02/01/2002
编号 200205002 UILC 2036.00-00 主题 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 发布日期 02/01/2002
编号 200205002 UILC 2038.00-00 主题 Revocable Transfers (Included v. Not Included in Gross Estate) 发布日期 02/01/2002
编号 200205002 UILC 2044.00-00 主题 Certain Property for which Marital Deduction was Previously Allowed 发布日期 02/01/2002
编号 200205001 UILC 355.01-01 主题 Split-Off 发布日期 02/01/2002
编号 200205001 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 02/01/2002
编号 200204053 UILC 507.00-00 主题 Termination of Private Foundation Status 发布日期 01/25/2002
编号 200204053 UILC 4940.00-00 主题 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 发布日期 01/25/2002
编号 200204053 UILC 4941.04-00 主题 Definition of Self-Dealing 发布日期 01/25/2002
编号 200204053 UILC 4942.03-05 主题 Qualifying Distribution 发布日期 01/25/2002
编号 200204053 UILC 4943.00-00 主题 Excise Taxes on Excess Business Holdings 发布日期 01/25/2002