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 200202029 UILC 1362.01-03 主题 Late Elections 发布日期 01/11/2002
编号 200202028 UILC 264.00-00 主题 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 发布日期 01/11/2002
编号 200202027 UILC 451.14-04 主题 Compensation 发布日期 01/11/2002
编号 200202027 UILC 457.01-00 主题 Year of Inclusion in Gross Income 发布日期 01/11/2002
编号 200202027 UILC 403.04-00 主题 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 发布日期 01/11/2002
编号 200202026 UILC 162.16-04 主题 Capital Expenditure v. Repair 发布日期 01/11/2002
编号 200202026 UILC 263.14-00 主题 Allocation Between Capital Expenditure and Expense 发布日期 01/11/2002
编号 200202025 UILC 468A.04-02 主题 Revised Schedules 发布日期 01/11/2002
编号 200202025 UILC 468A.03-04 主题 Formulas or Other Methods 发布日期 01/11/2002
编号 200202024 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 01/11/2002
编号 200202023 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 01/11/2002
编号 200202022 UILC 754.00-00 主题 Manner of Electing Optional Adjustment to Basis of Partnership Property 发布日期 01/11/2002
编号 200202022 UILC 761.01-01 主题 Organizations Treated as a Partnership 发布日期 01/11/2002
编号 200202021 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 01/11/2002
编号 200202020 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 01/11/2002
编号 200202019 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 01/11/2002
编号 200202018 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 01/11/2002
编号 200202017 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 01/11/2002
编号 200202016 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 01/11/2002
编号 200202015 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 01/11/2002
编号 200202014 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 01/11/2002
编号 200202013 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 01/11/2002
编号 200202012 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 01/11/2002
编号 200202011 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 01/11/2002
编号 200202010 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 01/11/2002