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 199948034 UILC 174.05-02 主题 From Amortization to Current Deduction 发布日期 12/03/1999
编号 199948033 UILC 877.01-00 主题 Principal Purpose--the Avoidance of Tax 发布日期 12/03/1999
编号 199948032 UILC 355.01-00 主题 Spin-Off 发布日期 12/03/1999
编号 199948032 UILC 332.00-00 主题 Complete Liquidation of Subsidiaries 发布日期 12/03/1999
编号 199948031 UILC 29.00-00 主题 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 发布日期 12/03/1999
编号 199948030 UILC 561.05-00 主题 Regulated Investment Companies 发布日期 12/03/1999
编号 199948030 UILC 562.03-02 主题 Class of Stock 发布日期 12/03/1999
编号 199948030 UILC 851.00-00 主题 Definition of Regulated Investment Company 发布日期 12/03/1999
编号 199948030 UILC 852.01-00 主题 Investment Company Taxable Income 发布日期 12/03/1999
编号 199948029 UILC 17.31.00-00 主题 COMPROMISE AND SETTLEMENT: Policy 发布日期 12/03/1999
编号 199948028 UILC 17.31.00-00 主题 COMPROMISE AND SETTLEMENT: Policy 发布日期 12/03/1999
编号 199948027 UILC 9999.98-00 主题 Not Able to Identify Under Present List 发布日期 12/03/1999
编号 199948026 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 12/03/1999
编号 199948025 UILC 42.07-00 主题 Qualified Low-Income Housing Project 发布日期 12/03/1999
编号 199948024 UILC 2044.01-00 主题 Inclusion of Property in which Decedent had Qualifying Income Interest for Life 发布日期 12/03/1999
编号 199948024 UILC 2523.06-01 主题 Qualified Terminable Interest Property 发布日期 12/03/1999
编号 199948024 UILC 2631.00-00 主题 GST Exemption 发布日期 12/03/1999
编号 199948024 UILC 2652.01-00 主题 Transferor Defined 发布日期 12/03/1999
编号 199948023 UILC 1362.01-03 主题 Late Elections 发布日期 12/03/1999
编号 199948022 UILC 355.04-00 主题 Business Purpose 发布日期 12/03/1999
编号 199948021 UILC 1362.01-03 主题 Late Elections 发布日期 12/03/1999
编号 199948020 UILC 1362.01-03 主题 Late Elections 发布日期 12/03/1999
编号 199948019 UILC 62.02-02 主题 Reimbursements 发布日期 12/03/1999
编号 199948019 UILC 162.08-03 主题 Transportation 发布日期 12/03/1999
编号 199948019 UILC 162.13-03 主题 Travel 发布日期 12/03/1999