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 200004030 UILC 691.00-00 主题 Recipients of Income in Respect of Decedents 发布日期 01/28/2000
编号 200004029 UILC 302.04-00 主题 Redemption from Noncorporate Shareholder in Partial Liquidation 发布日期 01/28/2000
编号 200004028 UILC 1362.01-02 主题 Election After Termination 发布日期 01/28/2000
编号 200004027 UILC 1362.01-03 主题 Late Elections 发布日期 01/28/2000
编号 200004026 UILC 332.00-00 主题 Complete Liquidation of Subsidiaries 发布日期 01/28/2000
编号 200004026 UILC 351.00-00 主题 Transfer to Corporation Controlled by Transferor 发布日期 01/28/2000
编号 200004026 UILC 355.01-00 主题 Spin-Off 发布日期 01/28/2000
编号 200004026 UILC 368.05-00 主题 Recapitalization (Type "E") 发布日期 01/28/2000
编号 200004026 UILC 424.01-00 主题 Modification, Extension or Renewal of Options 发布日期 01/28/2000
编号 200004025 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 01/28/2000
编号 200004024 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 01/28/2000
编号 200004023 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 01/28/2000
编号 200004023 UILC 2652.01-02 主题 Special Election for QTIP 发布日期 01/28/2000
编号 200004022 UILC 121.01-02 主题 Ownership 发布日期 01/28/2000
编号 200004021 UILC 6404.01-03 主题 Erroneous or Illegal 发布日期 01/28/2000
编号 200004021 UILC 7405.00-00 主题 Action for Recovery of Erroneous Refunds 发布日期 01/28/2000
编号 200004020 UILC 1362.01-03 主题 Late Elections 发布日期 01/28/2000
编号 200004019 UILC 1362.01-03 主题 Late Elections 发布日期 01/28/2000
编号 200004018 UILC 9100.09-00 主题 Section 442; Accounting Periods 发布日期 01/28/2000
编号 200004017 UILC 6212.00-00 主题 Notice of Deficiency 发布日期 01/28/2000
编号 200004016 UILC 901.08-00 主题 Taxes Used to Provide Subsidies 发布日期 01/28/2000
编号 200004016 UILC 9114.03-42 主题 United Kingdom 发布日期 01/28/2000
编号 200004015 UILC 1502.20-00 主题 Loss Disallowance Rule 发布日期 01/28/2000
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