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 200148051 UILC 408A.00-00 主题 Roth IRA 发布日期 11/30/2001
编号 200148051 UILC 72.20-00 主题 Tax on Early Distributions from Qualified Retirement Plans 发布日期 11/30/2001
编号 200148051 UILC 4973.00-00 主题 Tax on Excess Contributions to Individual Retirement Accounts, Certain 403(b) Contracts and Certain Individual Retirement Annuities 发布日期 11/30/2001
编号 200148050 UILC 338.01-02 主题 Time in which Election must be made 发布日期 11/30/2001
编号 200148050 UILC 9100.07-00 主题 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 发布日期 11/30/2001
编号 200148049 UILC 355.00-00 主题 Distribution of Stock and Securities of a Controlled Corporation 发布日期 11/30/2001
编号 200148048 UILC 3231.01-00 主题 Employers v. Not Employers 发布日期 11/30/2001
编号 200148047 UILC 3231.01-00 主题 Employers v. Not Employers 发布日期 11/30/2001
编号 200148046 UILC 3231.01-00 主题 Employers v. Not Employers 发布日期 11/30/2001
编号 200148045 UILC 3231.01-00 主题 Employers v. Not Employers 发布日期 11/30/2001
编号 200148044 UILC 338.01-02 主题 Time in which Election must be made 发布日期 11/30/2001
编号 200148044 UILC 9100.07-00 主题 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 发布日期 11/30/2001
编号 200148043 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 11/30/2001
编号 200148042 UILC 1031.00-00 主题 Exchange of Property Held for Productive Use or Investment 发布日期 11/30/2001
编号 200148041 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 11/30/2001
编号 200148040 UILC 104.02-00 主题 Workmen's Compensation 发布日期 11/30/2001
编号 200148039 UILC 385.00-00 主题 Treatment of Certain Interests in Corporations as Stock or Indebtedness 发布日期 11/30/2001
编号 200148038 UILC 7871.00-00 主题 Indian Tribal Governments Treated As States For Certain Purposes 发布日期 11/30/2001
编号 200148037 UILC 367.10-00 主题 Transactions Described in Section 367(b) Complete liquidation of Foreign 发布日期 11/30/2001
编号 200148037 UILC 367.10-03 主题 Attribution of Earnings and Profits on an Exchange Described in Section 351~ 354, or 356 发布日期 11/30/2001
编号 200148036 UILC 367.10-00 主题 Transactions Described in Section 367(b) Complete liquidation of Foreign 发布日期 11/30/2001
编号 200148036 UILC 367.10-03 主题 Attribution of Earnings and Profits on an Exchange Described in Section 351~ 354, or 356 发布日期 11/30/2001
编号 200148035 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 11/30/2001
编号 200148034 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 11/30/2001
编号 200148033 UILC 1362.01-03 主题 Late Elections 发布日期 11/30/2001