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 200038030 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 09/22/2000
编号 200038029 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 09/22/2000
编号 200038028 UILC 1362.01-03 主题 Late Elections 发布日期 09/22/2000
编号 200038027 UILC 1362.01-03 主题 Late Elections 发布日期 09/22/2000
编号 200038026 UILC 1362.01-03 主题 Late Elections 发布日期 09/22/2000
编号 200038025 UILC 1033.02-00 主题 Definition of Involuntary Conversion Events 发布日期 09/22/2000
编号 200038024 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 09/22/2000
编号 200038023 UILC 1362.01-03 主题 Late Elections 发布日期 09/22/2000
编号 200038022 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 09/22/2000
编号 200038021 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 09/22/2000
编号 200038020 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 09/22/2000
编号 200038020 UILC 754.00-00 主题 Manner of Electing Optional Adjustment to Basis of Partnership Property 发布日期 09/22/2000
编号 200038019 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 09/22/2000
编号 200038018 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 09/22/2000
编号 200038017 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 09/22/2000
编号 200038016 UILC 1362.01-03 主题 Late Elections 发布日期 09/22/2000
编号 200038015 UILC 1362.01-03 主题 Late Elections 发布日期 09/22/2000
编号 200038014 UILC 61.00-00 主题 Gross Income v. Not Gross Income 发布日期 09/22/2000
编号 200038014 UILC 643.06-00 主题 Multiple Trusts 发布日期 09/22/2000
编号 200038014 UILC 1001.00-00 主题 Determination of Amount of and Recognition of Gain or Loss 发布日期 09/22/2000
编号 200038014 UILC 1015.03-00 主题 Transfer in Trust After December 31, 1920 发布日期 09/22/2000
编号 200038014 UILC 2501.00-00 主题 Imposition of Gift Tax (Imposed v. Not Imposed) 发布日期 09/22/2000
编号 200038014 UILC 2601.03-01 主题 Irrevocable Trusts 发布日期 09/22/2000
编号 200038013 UILC 41.50-00 主题 Qualified Research Defined 发布日期 09/22/2000
编号 200038012 UILC 355.01-00 主题 Spin-Off 发布日期 09/22/2000