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 199945058 UILC 4945.00-00 主题 Excise Taxes on Taxable Expenditures 发布日期 11/12/1999
编号 199945057 UILC 4945.00-00 主题 Excise Taxes on Taxable Expenditures 发布日期 11/12/1999
编号 199945056 UILC 4945.00-00 主题 Excise Taxes on Taxable Expenditures 发布日期 11/12/1999
编号 199945055 UILC 856.01-00 主题 Income Requirements 发布日期 11/12/1999
编号 199945054 UILC 165.13-00 主题 Abandonment Losses 发布日期 11/12/1999
编号 199945054 UILC 468A.00-00 主题 Special Rules for Decommissioning Cost 发布日期 11/12/1999
编号 199945053 UILC 851.00-00 主题 Definition of Regulated Investment Company 发布日期 11/12/1999
编号 199945053 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 11/12/1999
编号 199945052 UILC 853.00-00 主题 Foreign Tax Credit Allowed Shareholders 发布日期 11/12/1999
编号 199945052 UILC 855.00-00 主题 Dividends Paid by Regulated Investment Company After Close of Taxable Year 发布日期 11/12/1999
编号 199945052 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 11/12/1999
编号 199945051 UILC 4982.00-00 主题 Excise Tax on Undistributed Income of Regulated Investment Companies 发布日期 11/12/1999
编号 199945050 UILC 4982.00-00 主题 Excise Tax on Undistributed Income of Regulated Investment Companies 发布日期 11/12/1999
编号 199945049 UILC 468A.04-02 主题 Revised Schedules 发布日期 11/12/1999
编号 199945049 UILC 468A.03-04 主题 Formulas or Other Methods 发布日期 11/12/1999
编号 199945048 UILC 851.00-00 主题 Definition of Regulated Investment Company 发布日期 11/12/1999
编号 199945048 UILC 855.00-00 主题 Dividends Paid by Regulated Investment Company After Close of Taxable Year 发布日期 11/12/1999
编号 199945048 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 11/12/1999
编号 199945047 UILC 855.00-00 主题 Dividends Paid by Regulated Investment Company After Close of Taxable Year 发布日期 11/12/1999
编号 199945047 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 11/12/1999
编号 199945046 UILC 1031.03-00 主题 Like Kind Real Estate 发布日期 11/12/1999
编号 199945046 UILC 2032A.15-00 主题 Exchanges of Qualified Real Property 发布日期 11/12/1999
编号 199945045 UILC 1033.02-00 主题 Definition of Involuntary Conversion Events 发布日期 11/12/1999
编号 199945044 UILC 877.01-00 主题 Principal Purpose--the Avoidance of Tax 发布日期 11/12/1999
编号 199945043 UILC 6045.00-00 主题 Returns of Brokers 发布日期 11/12/1999