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 199941009 UILC 167.05-06 主题 Income Forecast Method - Section 167(g) 发布日期 10/15/1999
编号 199941009 UILC 167.14-11 主题 Other Intangible Property 发布日期 10/15/1999
编号 199941008 UILC 263.00-00 主题 Capital Expenditures (Deductible v. Not Deductible) 发布日期 10/15/1999
编号 199941008 UILC 263.03-01 主题 Determination of Useful Life 发布日期 10/15/1999
编号 199941007 UILC 882.03-00 主题 Return Required 发布日期 10/15/1999
编号 199941006 UILC 1031.02-00 主题 Like Kind Property 发布日期 10/15/1999
编号 199941005 UILC 1031.02-00 主题 Like Kind Property 发布日期 10/15/1999
编号 199941004 UILC 9114.03-42 主题 United Kingdom 发布日期 10/15/1999
编号 199941003 UILC 9114.03-42 主题 United Kingdom 发布日期 10/15/1999
编号 199941002 UILC 09.35.00-00 主题 BANKRUPTCY CODE CASES: Refunds 发布日期 10/15/1999
编号 199941002 UILC 09.37.05-01 主题 BC: Returns by truste/debtor: Indiv.: Elec. to close tax. year 发布日期 10/15/1999
编号 199941002 UILC 69.06.01-00 主题 REFUNDS: Proper party: Bankruptcy 发布日期 10/15/1999
编号 199941001 UILC 453A.03-00 主题 Interest on Deferred Tax Liability 发布日期 10/15/1999
编号 199940043 UILC 401.00-00 主题 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 发布日期 10/08/1999
编号 199940042 UILC 404.00-00 主题 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 发布日期 10/08/1999
编号 199940041 UILC 402.06-00 主题 Amounts Distributed or Made Available to Beneficiary 发布日期 10/08/1999
编号 199940041 UILC 402.08-00 主题 Rollover Contributions 发布日期 10/08/1999
编号 199940040 UILC 7701.22-01 主题 Factors: Lease vs. Service Contract 发布日期 10/08/1999
编号 199940039 UILC 1033.02-00 主题 Definition of Involuntary Conversion Events 发布日期 10/08/1999
编号 199940038 UILC 642.03-03 主题 Paid or Permanently Set Aside 发布日期 10/08/1999
编号 199940037 UILC 1033.02-00 主题 Definition of Involuntary Conversion Events 发布日期 10/08/1999
编号 199940036 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 10/08/1999
编号 199940036 UILC 565.01-02 主题 Making and Filing Consents 发布日期 10/08/1999
编号 199940036 UILC 542.00-00 主题 Definition of Personal Holding Company 发布日期 10/08/1999
编号 199940035 UILC 507.01-01 主题 Special Rules 发布日期 10/08/1999