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 200149015 UILC 2055.08-00 主题 Disclaimers 发布日期 12/07/2001
编号 200149015 UILC 2518.03-00 主题 Undivided Portion of an Interest 发布日期 12/07/2001
编号 200149014 UILC 6213.07-02 主题 Tentative Carryback Adjustments 发布日期 12/07/2001
编号 200149013 UILC 468B.06-00 主题 Other Funds 发布日期 12/07/2001
编号 200149013 UILC 162.00-00 主题 Trade or Business (Deductible v. Not Deductible) 发布日期 12/07/2001
编号 200149013 UILC 461.00-00 主题 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 发布日期 12/07/2001
编号 200149012 UILC 4252.00-00 主题 Definitions 发布日期 12/07/2001
编号 200149012 UILC 4253.06-00 主题 Common Carriers and Communication Companies 发布日期 12/07/2001
编号 200149011 UILC 50.20.00-00 主题 LEVY: Levy procedure 发布日期 12/07/2001
编号 200149010 UILC 6013.04-01 主题 Innocent Spouse Relief 发布日期 12/07/2001
编号 200149009 UILC 1502.12-00 主题 Separate Taxable Income 发布日期 12/07/2001
编号 200149008 UILC 09.11.00-00 主题 BANKRUPTCY CODE CASES: Ch 11(Reorg) 发布日期 12/07/2001
编号 200149007 UILC 170.00-00 主题 Charitable, Etc. Contributions and Gifts 发布日期 12/07/2001
编号 200149006 UILC 09.11.00-00 主题 BANKRUPTCY CODE CASES: Ch 11(Reorg) 发布日期 12/07/2001
编号 200149005 UILC 41.01-00 主题 Alternative Incremental Credit 发布日期 12/07/2001
编号 200149004 UILC 41.01-00 主题 Alternative Incremental Credit 发布日期 12/07/2001
编号 200149003 UILC 162.04-03 主题 Capture Insurance 发布日期 12/07/2001
编号 200149003 UILC 831.03-00 主题 Whether Company Qualifies as Insurance Company 发布日期 12/07/2001
编号 200149002 UILC 925.00-00 主题 Transfer Pricing Rules 发布日期 12/07/2001
编号 200149002 UILC 882.07-00 主题 Interest deductions 发布日期 12/07/2001
编号 200149001 UILC 9100.22-00 主题 Other 发布日期 12/07/2001
编号 200149001 UILC 1503.04-04 主题 Dual Resident Corporation 发布日期 12/07/2001
编号 200148053 UILC 9999.98-00 主题 Not Able to Identify Under Present List 发布日期 11/30/2001
编号 200148052 UILC 51.06.00-00 主题 LIENS: Estate tax liens 发布日期 11/30/2001
编号 200148051 UILC 6213.07-01 主题 Mathematical or Clerical Errors 发布日期 11/30/2001