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 200040011 UILC 2041.03-00 主题 General Power v. Not a General Power 发布日期 10/06/2000
编号 200040010 UILC 2654.03-00 主题 Separate Shares 发布日期 10/06/2000
编号 200040010 UILC 2642.00-00 主题 Inclusion Ratio 发布日期 10/06/2000
编号 200040009 UILC 61.22-00 主题 Discharge of Indebtedness 发布日期 10/06/2000
编号 200040009 UILC 108.04-01 主题 Debt Acquisition By Related Person 发布日期 10/06/2000
编号 200040009 UILC 332.07-00 主题 Debts of Parent to Subsidiary 发布日期 10/06/2000
编号 200040009 UILC 1016.00-00 主题 Adjustment v. No Adjustment to Basis 发布日期 10/06/2000
编号 200040008 UILC 2654.03-00 主题 Separate Shares 发布日期 10/06/2000
编号 200040007 UILC 61.03.00-00 主题 PAYMENT: Installment payments 发布日期 10/06/2000
编号 200040006 UILC 17.00.00-00 主题 COMPROMISE AND SETTLEMENT 发布日期 10/06/2000
编号 200040005 UILC 7431.00-00 主题 Civil Damages for Unauthorized Disclosure of Returns Information 发布日期 10/06/2000
编号 200040004 UILC 61.09-21 主题 Loan v. Compensation 发布日期 10/06/2000
编号 200040004 UILC 83.01-00 主题 When Includible in Gross Income 发布日期 10/06/2000
编号 200040004 UILC 404.00-00 主题 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 发布日期 10/06/2000
编号 200040004 UILC 461.06-01 主题 Accrual Basis 发布日期 10/06/2000
编号 200040003 UILC 368.05-00 主题 Recapitalization (Type "E") 发布日期 10/06/2000
编号 200040003 UILC 368.14-00 主题 Transfer by Corporation in Title 11 Case (Type "G") 发布日期 10/06/2000
编号 200040001 UILC 197.00-00 主题 Amortization of Goodwill & Certain Other Intangibles 发布日期 10/06/2000
编号 200040001 UILC 7872.05-04 主题 Tax-Avoidance Loans 发布日期 10/06/2000
编号 200039037 UILC 61.09-18 主题 Discharge of Indebtedness 发布日期 09/29/2000
编号 200039036 UILC 414.09-00 主题 Certain Employee Contributions 发布日期 09/29/2000
编号 200039035 UILC 412.06-00 主题 Minimum Funding Waiver 发布日期 09/29/2000
编号 200039034 UILC 6404.05-01 主题 Erroneous Written Advice 发布日期 09/29/2000
编号 200039033 UILC 355.01-01 主题 Split-Off 发布日期 09/29/2000
编号 200039033 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 09/29/2000