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.

  1. Enter a term in the Find box.
  2. Click the Search button.
寻求帮助
编号 UILC 主题 发布日期
编号 199945015 UILC 461.00-00 主题 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 发布日期 11/12/1999
编号 199945015 UILC 3121.01-00 主题 Wages 发布日期 11/12/1999
编号 199945015 UILC 3401.01-00 主题 Wages Subject to Withholding 发布日期 11/12/1999
编号 199945014 UILC 172.07-00 主题 Deferred Statutory or Tort Liability Losses 发布日期 11/12/1999
编号 199945013 UILC 385.00-00 主题 Treatment of Certain Interests in Corporations as Stock or Indebtedness 发布日期 11/12/1999
编号 199945012 UILC 2511.03-00 主题 Cessation of Donor's Dominion and Control 发布日期 11/12/1999
编号 199945011 UILC 61.00-00 主题 Gross Income v. Not Gross Income 发布日期 11/12/1999
编号 199945011 UILC 482.00-00 主题 Allocation of Income and Deductions Among Taxpayers 发布日期 11/12/1999
编号 199945011 UILC 482.13-03 主题 Capital Contribution 发布日期 11/12/1999
编号 199945010 UILC 2511.03-00 主题 Cessation of Donor's Dominion and Control 发布日期 11/12/1999
编号 199945009 UILC 162.04-03 主题 Capture Insurance 发布日期 11/12/1999
编号 199945008 UILC 1221.00-00 主题 Capital Asset v. Not a Capital Asset 发布日期 11/12/1999
编号 199945007 UILC 9999.92-00 主题 Issues Related to Statutes Other Than Contained in Internal Revenue Code 发布日期 11/12/1999
编号 199945006 UILC 368.03-01 主题 Substantially All the Property 发布日期 11/12/1999
编号 199945006 UILC 368.08-02 主题 Proprietary Interest Continuity 发布日期 11/12/1999
编号 199945006 UILC 368.08-06 主题 Business Enterprise Continuity 发布日期 11/12/1999
编号 199945006 UILC 368.00-00 主题 Definitions Relating to Corporate Reorganizations 发布日期 11/12/1999
编号 199945005 UILC 7121.06-00 主题 Validity 发布日期 11/12/1999
编号 199945004 UILC 263.00-00 主题 Capital Expenditures (Deductible v. Not Deductible) 发布日期 11/12/1999
编号 199945003 UILC 877.08-00 主题 Ruling Submission by Expatriating Long-Term Resident 发布日期 11/12/1999
编号 199945002 UILC 6103.08-00 主题 Disclosure to Departments of Treasury or Justice Employees for Tax Administration Purposes 发布日期 11/12/1999
编号 199945001 UILC 6103.08-00 主题 Disclosure to Departments of Treasury or Justice Employees for Tax Administration Purposes 发布日期 11/12/1999
编号 199944046 UILC 501.03-11 主题 Hospitals and Health Clinics (See Also 0501.06-03) 发布日期 11/05/1999
编号 199944045 UILC 1253.02-00 主题 Significant Power, Right, or Continuing Interest 发布日期 11/05/1999
编号 199944044 UILC 9999.98-00 主题 Not Able to Identify Under Present List 发布日期 11/05/1999