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 200152036 UILC 338.01-02 主题 Time in which Election must be made 发布日期 12/28/2001
编号 200152036 UILC 9100.07-00 主题 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 发布日期 12/28/2001
编号 200152035 UILC 1381.00-00 主题 Organizations to Which Part Applies 发布日期 12/28/2001
编号 200152034 UILC 338.01-02 主题 Time in which Election must be made 发布日期 12/28/2001
编号 200152034 UILC 9100.07-00 主题 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 发布日期 12/28/2001
编号 200152033 UILC 9100.20-00 主题 Section 1502; Election to File Consolidated Return 发布日期 12/28/2001
编号 200152033 UILC 1502.75-00 主题 Filing Requirements 发布日期 12/28/2001
编号 200152032 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 12/28/2001
编号 200152032 UILC 541.00-00 主题 Imposition of Personal Holding Company Tax (Imposed v. Not Imposed) 发布日期 12/28/2001
编号 200152031 UILC 9100.07-00 主题 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 发布日期 12/28/2001
编号 200152031 UILC 338.01-02 主题 Time in which Election must be made 发布日期 12/28/2001
编号 200152029 UILC 338.01-02 主题 Time in which Election must be made 发布日期 12/28/2001
编号 200152029 UILC 9100.06-00 主题 Section 338(g); Election Under Section 1.338-1T(c)(1) 发布日期 12/28/2001
编号 200152028 UILC 171.00-00 主题 Amortization of Bond Premium 发布日期 12/28/2001
编号 200152028 UILC 381.04-03 主题 Change With Consent of Commissioner 发布日期 12/28/2001
编号 200152028 UILC 446.24-00 主题 Amortizable Bond Premium 发布日期 12/28/2001
编号 200152027 UILC 103.00-00 主题 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 发布日期 12/28/2001
编号 200152027 UILC 148.00-00 主题 Arbitrage 发布日期 12/28/2001
编号 200152027 UILC 148.05-00 主题 Temporary Period Exception 发布日期 12/28/2001
编号 200152027 UILC 148.08-00 主题 Required Rebate to the U.S. 发布日期 12/28/2001
编号 200152026 UILC 2041.03-00 主题 General Power v. Not a General Power 发布日期 12/28/2001
编号 200152026 UILC 2056.07-02 主题 Partial Election 发布日期 12/28/2001
编号 200152026 UILC 2601.04-01 主题 Wills or Revocable Trusts Executed Before October 22, 1986 发布日期 12/28/2001
编号 200152025 UILC 9100.10-01 主题 Accounting Methods 发布日期 12/28/2001
编号 200152024 UILC 168.20-00 主题 Classification of Property 发布日期 12/28/2001