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 200107037 UILC 4945.04-06 主题 Expenditure Responsibility 发布日期 02/16/2001
编号 200107037 UILC 6033.02-01 主题 Private Foundation 发布日期 02/16/2001
编号 200107036 UILC 513.00-00 主题 Unrelated v. Not Unrelated Trade or Business 发布日期 02/16/2001
编号 200107036 UILC 4946.01-00 主题 Disqualified Person 发布日期 02/16/2001
编号 200107035 UILC 6011.06-00 主题 Form of Return 发布日期 02/16/2001
编号 200107035 UILC 6065.06-00 主题 Jurat Deleted 发布日期 02/16/2001
编号 200107034 UILC 6702.00-00 主题 Frivolous Income Tax Return 发布日期 02/16/2001
编号 200107033 UILC 9999.00-00 主题 Miscellaneous Issues 发布日期 02/16/2001
编号 200107032 UILC 7603.00-00 主题 Service of Summons 发布日期 02/16/2001
编号 200107031 UILC 355.01-00 主题 Spin-Off 发布日期 02/16/2001
编号 200107031 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 02/16/2001
编号 200107030 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 02/16/2001
编号 200107029 UILC 1362.01-03 主题 Late Elections 发布日期 02/16/2001
编号 200107028 UILC 457.01-00 主题 Year of Inclusion in Gross Income 发布日期 02/16/2001
编号 200107028 UILC 457.05-00 主题 Eligible Deferred Compensation Plan Defined 发布日期 02/16/2001
编号 200107028 UILC 457.12-02 主题 Custodial Accounts and Contracts 发布日期 02/16/2001
编号 200107027 UILC 3406.00-00 主题 Backup Withholding 发布日期 02/16/2001
编号 200107027 UILC 6724.00-00 主题 Waiver; Definitions and Special Rules 发布日期 02/16/2001
编号 200107026 UILC 9100.22-00 主题 Other 发布日期 02/16/2001
编号 200107026 UILC 1503.04-04 主题 Dual Resident Corporation 发布日期 02/16/2001
编号 200107025 UILC 1362.02-02 主题 Ceases to be Small Business Corporation 发布日期 02/16/2001
编号 200107024 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 02/16/2001
编号 200107023 UILC 1362.01-03 主题 Late Elections 发布日期 02/16/2001
编号 200107022 UILC 42.07-01 主题 Set-Aside Requirement 发布日期 02/16/2001
编号 200107022 UILC 42.07-03 主题 Date for Meeting Requirements 发布日期 02/16/2001