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 200002044 UILC 9999.98-00 主题 Not Able to Identify Under Present List 发布日期 01/14/2000
编号 200002043 UILC 2.02-00 主题 Head of Household 发布日期 01/14/2000
编号 200002043 UILC 32.03-00 主题 Qualifying Child 发布日期 01/14/2000
编号 200002042 UILC 860D.01-00 主题 Election 发布日期 01/14/2000
编号 200002042 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 01/14/2000
编号 200002041 UILC 877.00-00 主题 Expatriation to Avoid Tax 发布日期 01/14/2000
编号 200002040 UILC 107.01-00 主题 Rental Allowance 发布日期 01/14/2000
编号 200002039 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 01/14/2000
编号 200002038 UILC 877.00-00 主题 Expatriation to Avoid Tax 发布日期 01/14/2000
编号 200002037 UILC 1362.01-03 主题 Late Elections 发布日期 01/14/2000
编号 200002036 UILC 51.09.00-00 主题 LIENS: Gift tax liens 发布日期 01/14/2000
编号 200002036 UILC 51.49.01-00 主题 LIENS: Removal: Certificate of non-attachment 发布日期 01/14/2000
编号 200002036 UILC 51.49.03-00 主题 LIENS: Removal: Release 发布日期 01/14/2000
编号 200002035 UILC 877.01-00 主题 Principal Purpose--the Avoidance of Tax 发布日期 01/14/2000
编号 200002034 UILC 936.09-00 主题 Termination 发布日期 01/14/2000
编号 200002033 UILC 1362.02-03 主题 Passive Investment Income 发布日期 01/14/2000
编号 200002032 UILC 1362.01-03 主题 Late Elections 发布日期 01/14/2000
编号 200002031 UILC 1362.02-03 主题 Passive Investment Income 发布日期 01/14/2000
编号 200002030 UILC 101.01-00 主题 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 发布日期 01/14/2000
编号 200002030 UILC 7702.01-00 主题 Definition 发布日期 01/14/2000
编号 200002029 UILC 170.07-00 主题 Percentage Limitations 发布日期 01/14/2000
编号 200002029 UILC 664.00-00 主题 Charitable Remainder Trusts 发布日期 01/14/2000
编号 200002029 UILC 664.03-00 主题 Definitions 发布日期 01/14/2000
编号 200002029 UILC 664.03-02 主题 Charitable Remainder Unitrust 发布日期 01/14/2000
编号 200002028 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 01/14/2000