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 200004014 UILC 661.00-00 主题 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 发布日期 01/28/2000
编号 200004014 UILC 662.00-00 主题 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and TrustsAccumulating Income or Distributing Corpus 发布日期 01/28/2000
编号 200004014 UILC 2031.00-00 主题 Definition 发布日期 01/28/2000
编号 200004014 UILC 2501.00-00 主题 Imposition of Gift Tax (Imposed v. Not Imposed) 发布日期 01/28/2000
编号 200004014 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 01/28/2000
编号 200004013 UILC 862.00-00 主题 Income From Sources Without U.S. 发布日期 01/28/2000
编号 200004013 UILC 861.00-00 主题 Income From Sources Within the U.S. 发布日期 01/28/2000
编号 200004012 UILC 1362.01-03 主题 Late Elections 发布日期 01/28/2000
编号 200004011 UILC 482.08-00 主题 Interest 发布日期 01/28/2000
编号 200004011 UILC 482.08-04 主题 Loan v. Capital Contribution 发布日期 01/28/2000
编号 200004011 UILC 1442.04-00 主题 Interest 发布日期 01/28/2000
编号 200004010 UILC 1362.01-03 主题 Late Elections 发布日期 01/28/2000
编号 200004009 UILC 453B.01-00 主题 In General 发布日期 01/28/2000
编号 200004008 UILC 472.09-00 主题 Inventory Price Index Method 发布日期 01/28/2000
编号 200004007 UILC 311.00-00 主题 Taxability of Corporation on Distribution 发布日期 01/28/2000
编号 200004007 UILC 311.02-00 主题 Distributions of Appreciated Property 发布日期 01/28/2000
编号 200004007 UILC 1032.00-00 主题 Exchange of Stock for Property (Recognition v. Nonrecognition) 发布日期 01/28/2000
编号 200004006 UILC 988.02-03 主题 Payables and Receivables 发布日期 01/28/2000
编号 200004005 UILC 446.03-04 主题 Other Methods and Combinations of Methods 发布日期 01/28/2000
编号 200004005 UILC 1012.12-00 主题 Real Estate 发布日期 01/28/2000
编号 200004004 UILC 446.04-03 主题 Consent Needed 发布日期 01/28/2000
编号 200004002 UILC 451.00-00 主题 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 发布日期 01/28/2000
编号 200004001 UILC 170.00-00 主题 Charitable, Etc. Contributions and Gifts 发布日期 01/28/2000
编号 200004001 UILC 274.13-02 主题 Skyboxes 发布日期 01/28/2000
编号 200004001 UILC 1366.00-00 主题 Pass-Thru of Items to Shareholders 发布日期 01/28/2000