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.

  1. Enter a term in the Find box.
  2. Click the Search button.
寻求帮助
编号 UILC 主题 发布日期
编号 200003009 UILC 482.08-04 主题 Loan v. Capital Contribution 发布日期 01/21/2000
编号 200003009 UILC 1442.04-00 主题 Interest 发布日期 01/21/2000
编号 200003008 UILC 6041.07-00 主题 Payments Other Than in Cash 发布日期 01/21/2000
编号 200003008 UILC 6050P.00-00 主题 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 发布日期 01/21/2000
编号 200003007 UILC 332.01-00 主题 Nonrecognition of Gain or Loss 发布日期 01/21/2000
编号 200003006 UILC 3121.15-00 主题 Application of Hospital Insurance Tax to Federal, State, and Local Government 发布日期 01/21/2000
编号 200003005 UILC 170.11-03 主题 Inventory and Other Property 发布日期 01/21/2000
编号 200003004 UILC 833.02-00 主题 Special Deduction 发布日期 01/21/2000
编号 200003004 UILC 172.01-00 主题 Carryback and Carryover 发布日期 01/21/2000
编号 200003003 UILC 7436.05-01 主题 Restrictions on Assessment 发布日期 01/21/2000
编号 200003002 UILC 1001.12-05 主题 Restrictive Sales Agreement 发布日期 01/21/2000
编号 200003002 UILC 954.02-05 主题 Sale or Exchange of Property 发布日期 01/21/2000
编号 200003001 UILC 482.08-00 主题 Interest 发布日期 01/21/2000
编号 200003001 UILC 482.08-04 主题 Loan v. Capital Contribution 发布日期 01/21/2000
编号 200003001 UILC 1442.04-00 主题 Interest 发布日期 01/21/2000
编号 200002052 UILC 414.09-00 主题 Certain Employee Contributions 发布日期 01/14/2000
编号 200002051 UILC 414.09-00 主题 Certain Employee Contributions 发布日期 01/14/2000
编号 200002050 UILC 414.08-00 主题 Church Plan 发布日期 01/14/2000
编号 200002049 UILC 851.01-00 主题 Election to be Regulated Investment Company 发布日期 01/14/2000
编号 200002049 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 01/14/2000
编号 200002048 UILC 42.14-01 主题 Correction of Administrative Errors and Omissions 发布日期 01/14/2000
编号 200002047 UILC 61.09-31 主题 Insurance Benefits 发布日期 01/14/2000
编号 200002047 UILC 79.00-00 主题 Group-Term Life Insurance--Employees (Payments Included v. Not Included) 发布日期 01/14/2000
编号 200002046 UILC 6103.00-00 主题 Confidentiality and Disclosure of Returns and Return Information 发布日期 01/14/2000
编号 200002045 UILC 7216.20-01 主题 Other Provisions of Code 发布日期 01/14/2000