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 200108010 UILC 106.00-00 主题 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 发布日期 02/23/2001
编号 200108010 UILC 152.04-00 主题 Non Relatives 发布日期 02/23/2001
编号 200108010 UILC 501.09-00 主题 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 发布日期 02/23/2001
编号 200108010 UILC 3102.00-00 主题 Deduction of Tax From Wages; Liability for and Payment of Tax 发布日期 02/23/2001
编号 200108010 UILC 3121.01-00 主题 Wages 发布日期 02/23/2001
编号 200108010 UILC 3306.02-00 主题 Wages 发布日期 02/23/2001
编号 200108010 UILC 3401.01-00 主题 Wages Subject to Withholding 发布日期 02/23/2001
编号 200108010 UILC 3401.04-01 主题 Employer v. Not an Employer 发布日期 02/23/2001
编号 200108010 UILC 3402.00-00 主题 Income Tax Collected at Source 发布日期 02/23/2001
编号 200108009 UILC 1502.20-00 主题 Loss Disallowance Rule 发布日期 02/23/2001
编号 200108008 UILC 280G.01-00 主题 Definitions 发布日期 02/23/2001
编号 200108008 UILC 4999.00-00 主题 Golden Parachute Payments 发布日期 02/23/2001
编号 200108007 UILC 104.02-00 主题 Workmen's Compensation 发布日期 02/23/2001
编号 200108006 UILC 1362.01-03 主题 Late Elections 发布日期 02/23/2001
编号 200108005 UILC 368.00-00 主题 Definitions Relating to Corporate Reorganizations 发布日期 02/23/2001
编号 200108004 UILC 6031.00-00 主题 Return of Partnership Income 发布日期 02/23/2001
编号 200108003 UILC 61.43-00 主题 Form v. Substance 发布日期 02/23/2001
编号 200108003 UILC 482.00-00 主题 Allocation of Income and Deductions Among Taxpayers 发布日期 02/23/2001
编号 200108003 UILC 482.15-00 主题 Sham Transaction 发布日期 02/23/2001
编号 200108003 UILC 704.01-01 主题 Economic Effect Substantiality 发布日期 02/23/2001
编号 200108003 UILC 704.01-03 主题 Substantiality 发布日期 02/23/2001
编号 200108003 UILC 704.02-00 主题 Partner's Interest in Partnership 发布日期 02/23/2001
编号 200108003 UILC 6662.00-00 主题 Accuracy-related penalty 发布日期 02/23/2001
编号 200108003 UILC 6662.01-00 主题 Negligence 发布日期 02/23/2001
编号 200108003 UILC 6662.03-00 主题 Substantial Valuation Overstatement Under Chapter 1 发布日期 02/23/2001