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 199948018 UILC 162.08-06 主题 Commuting 发布日期 12/03/1999
编号 199948017 UILC 1362.01-03 主题 Late Elections 发布日期 12/03/1999
编号 199948016 UILC 162.08-06 主题 Commuting 发布日期 12/03/1999
编号 199948015 UILC 1362.01-03 主题 Late Elections 发布日期 12/03/1999
编号 199948014 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 12/03/1999
编号 199948013 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 12/03/1999
编号 199948012 UILC 338.00-00 主题 Certain Stock Purchases Treated as Asset Acquisitions 发布日期 12/03/1999
编号 199948012 UILC 9100.06-00 主题 Section 338(g); Election Under Section 1.338-1T(c)(1) 发布日期 12/03/1999
编号 199948011 UILC 423.00-00 主题 Employee Stock Purchase Plans 发布日期 12/03/1999
编号 199948010 UILC 1362.02-03 主题 Passive Investment Income 发布日期 12/03/1999
编号 199948009 UILC 1362.01-03 主题 Late Elections 发布日期 12/03/1999
编号 199948008 UILC 1362.01-03 主题 Late Elections 发布日期 12/03/1999
编号 199948007 UILC 1362.01-03 主题 Late Elections 发布日期 12/03/1999
编号 199948006 UILC 42.04-00 主题 Eligible Basis 发布日期 12/03/1999
编号 199948005 UILC 1502.77-00 主题 Common Parent Agent for Subsidiaries 发布日期 12/03/1999
编号 199948004 UILC 50.29.00-00 主题 LEVY: Retirement benefits 发布日期 12/03/1999
编号 199948004 UILC 64.38.00-00 主题 PROPERTY SUBJECT TO COLLECTION: Pensions 发布日期 12/03/1999
编号 199948003 UILC 925.01-01 主题 Election of Grouping 发布日期 12/03/1999
编号 199948002 UILC 3121.16-00 主题 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 发布日期 12/03/1999
编号 199948001 UILC 3121.04-13 主题 Truck Drivers 发布日期 12/03/1999
编号 199947042 UILC 401.28-00 主题 Union-negotiated Multiemployer Pension Plans 发布日期 11/26/1999
编号 199947042 UILC 412.01-00 主题 Funding Standard Account 发布日期 11/26/1999
编号 199947042 UILC 415.01-00 主题 Limitation for Defined Benefit Plans 发布日期 11/26/1999
编号 199947041 UILC 402.07-00 主题 Unrealized Appreciation of Employer's Securities 发布日期 11/26/1999
编号 199947041 UILC 402.09-00 主题 Tax on Lump Sum Distributions 发布日期 11/26/1999