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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 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 |
| 编号 200002027 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 01/14/2000 |
| 编号 200002026 | UILC 9114.03-19 | 主题 Ireland | 发布日期 01/14/2000 |
