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 199939015 UILC 754.02-00 主题 Timeliness of Election 发布日期 10/01/1999
编号 199939014 UILC 358.02-00 主题 Allocation of Basis 发布日期 10/01/1999
编号 199939013 UILC 1362.01-03 主题 Late Elections 发布日期 10/01/1999
编号 199939012 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 10/01/1999
编号 199939012 UILC 2601.03-05 主题 Additions to Irrevocable Trusts 发布日期 10/01/1999
编号 199939011 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 10/01/1999
编号 199939011 UILC 2601.03-05 主题 Additions to Irrevocable Trusts 发布日期 10/01/1999
编号 199939010 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 10/01/1999
编号 199939010 UILC 2601.03-05 主题 Additions to Irrevocable Trusts 发布日期 10/01/1999
编号 199939009 UILC 1502.14-00 主题 Stock, Bonds, and Other Obligations of Members 发布日期 10/01/1999
编号 199939008 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 10/01/1999
编号 199939007 UILC 457.00-00 主题 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 发布日期 10/01/1999
编号 199939006 UILC 1502.32-00 主题 Investment Adjustment 发布日期 10/01/1999
编号 199939005 UILC 304.00-00 主题 Redemption Through Use of Related Corporations 发布日期 10/01/1999
编号 199939005 UILC 351.00-00 主题 Transfer to Corporation Controlled by Transferor 发布日期 10/01/1999
编号 199939004 UILC 09.03.00-00 主题 BANKRUPTCY CODE CASES: Allowance of administrative expenses 发布日期 10/01/1999
编号 199939003 UILC 7422.01-06 主题 Informal Claim 发布日期 10/01/1999
编号 199939002 UILC 69.04.00-00 主题 REFUNDS: Offset 发布日期 10/01/1999
编号 199939001 UILC 62.02-00 主题 Trade and Business Deductions of Employees 发布日期 10/01/1999
编号 199938052 UILC 4975.04-02 主题 ESOP Loans 发布日期 09/24/1999
编号 199938051 UILC 408.00-00 主题 Individual Retirement Accounts 发布日期 09/24/1999
编号 199938051 UILC 408.03-00 主题 Rollover Contributions 发布日期 09/24/1999
编号 199938050 UILC 507.00-00 主题 Termination of Private Foundation Status 发布日期 09/24/1999
编号 199938050 UILC 4940.00-00 主题 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 发布日期 09/24/1999
编号 199938050 UILC 4941.00-00 主题 Excise Taxes on Acts of Self-Dealing 发布日期 09/24/1999