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 200039032 UILC 301.00-00 主题 Distributions of Property 发布日期 09/29/2000
编号 200039032 UILC 355.00-00 主题 Distribution of Stock and Securities of a Controlled Corporation 发布日期 09/29/2000
编号 200039032 UILC 355.01-00 主题 Spin-Off 发布日期 09/29/2000
编号 200039032 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 09/29/2000
编号 200039031 UILC 2702.00-00 主题 Special Valuation Rules for Transfers in Trust 发布日期 09/29/2000
编号 200039030 UILC 4261.00-00 主题 Transportation of Persons by Air (Taxable v. Nontaxable) 发布日期 09/29/2000
编号 200039029 UILC 280G.00-00 主题 Golden Parachute Payments 发布日期 09/29/2000
编号 200039029 UILC 280G.01-01 主题 Parachute Payment 发布日期 09/29/2000
编号 200039029 UILC 280G.04-00 主题 Reductions for Reasonable Compensation 发布日期 09/29/2000
编号 200039028 UILC 162.36-02 主题 Covered Employees 发布日期 09/29/2000
编号 200039027 UILC 856.01-00 主题 Income Requirements 发布日期 09/29/2000
编号 200039026 UILC 1362.01-03 主题 Late Elections 发布日期 09/29/2000
编号 200039025 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 09/29/2000
编号 200039024 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 09/29/2000
编号 200039023 UILC 1362.01-03 主题 Late Elections 发布日期 09/29/2000
编号 200039022 UILC 368.03-01 主题 Substantially All the Property 发布日期 09/29/2000
编号 200039022 UILC 368.13-00 主题 Transactions Involving Two or More Investment Companies 发布日期 09/29/2000
编号 200039021 UILC 355.01-01 主题 Split-Off 发布日期 09/29/2000
编号 200039021 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 09/29/2000
编号 200039021 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 09/29/2000
编号 200039020 UILC 1362.01-03 主题 Late Elections 发布日期 09/29/2000
编号 200039019 UILC 1362.01-03 主题 Late Elections 发布日期 09/29/2000
编号 200039018 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 09/29/2000
编号 200039017 UILC 856.04-00 主题 Rents From Real Property 发布日期 09/29/2000
编号 200039016 UILC 1362.01-03 主题 Late Elections 发布日期 09/29/2000