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 200104012 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 01/26/2001
编号 200104011 UILC 461.00-00 主题 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 发布日期 01/26/2001
编号 200104010 UILC 1362.02-03 主题 Passive Investment Income 发布日期 01/26/2001
编号 200104009 UILC 1362.01-03 主题 Late Elections 发布日期 01/26/2001
编号 200104008 UILC 2040.00-00 主题 Joint Interests (Included v. Not Included in Gross Estate) 发布日期 01/26/2001
编号 200104008 UILC 2053.00-00 主题 Expenses, Indebtedness, and Taxes (Deductible v. Not Deductible) 发布日期 01/26/2001
编号 200104008 UILC 2056.00-00 主题 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 发布日期 01/26/2001
编号 200104007 UILC 41.01-00 主题 Alternative Incremental Credit 发布日期 01/26/2001
编号 200104006 UILC 6501.05-00 主题 Fraud--Exception to Period of Limitations (See Also 6653.03-00) 发布日期 01/26/2001
编号 200104006 UILC 6501.05-01 主题 Burden of Proof (Taxpayer v. Commissioner) 发布日期 01/26/2001
编号 200104006 UILC 6501.05-07 主题 Intent v. No Intent to Defraud 发布日期 01/26/2001
编号 200104006 UILC 6663.00-00 主题 Fraud Penalty 发布日期 01/26/2001
编号 200104005 UILC 121.00-00 主题 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 发布日期 01/26/2001
编号 200104004 UILC 6501.00-00 主题 Limitations on Assessment and Collection (Barred v. Not Barred) 发布日期 01/26/2001
编号 200104003 UILC 355.01-01 主题 Split-Off 发布日期 01/26/2001
编号 200104002 UILC 20.02.03-00 主题 DAMAGES, SUITS FOR: Agst. U.S.: Unauthorized coll. (sec. 7433) 发布日期 01/26/2001
编号 200104001 UILC 355.01-00 主题 Spin-Off 发布日期 01/26/2001
编号 200104001 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 01/26/2001
编号 200103085 UILC 507.00-00 主题 Termination of Private Foundation Status 发布日期 01/19/2001
编号 200103085 UILC 501.03-02 主题 Foundations 发布日期 01/19/2001
编号 200103085 UILC 509.03-00 主题 Continuation of Private Foundation Status 发布日期 01/19/2001
编号 200103085 UILC 511.00-00 主题 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 发布日期 01/19/2001
编号 200103085 UILC 4940.00-00 主题 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 发布日期 01/19/2001
编号 200103085 UILC 4941.04-00 主题 Definition of Self-Dealing 发布日期 01/19/2001
编号 200103085 UILC 4944.00-00 主题 Excise Tax on "Jeopardizing" Investments 发布日期 01/19/2001