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 199935011 UILC 7121.00-00 主题 Closing Agreements 发布日期 09/03/1999
编号 199935010 UILC 1362.01-03 主题 Late Elections 发布日期 09/03/1999
编号 199935009 UILC 1502.12-00 主题 Separate Taxable Income 发布日期 09/03/1999
编号 199935009 UILC 1502.21-00 主题 Consolidated Net Operating Loss Deduction 发布日期 09/03/1999
编号 199935009 UILC 9999.98-00 主题 Not Able to Identify Under Present List 发布日期 09/03/1999
编号 199935008 UILC 861.08-01 主题 Allocation 发布日期 09/03/1999
编号 199935008 UILC 924.01-00 主题 Definition of Foreign Trading Gross Receipts 发布日期 09/03/1999
编号 199935007 UILC 6501.08-10 主题 Execution of Waiver by Corporation Dissolved or Being Liquidated 发布日期 09/03/1999
编号 199935006 UILC 151.08-01 主题 Disallowance in Case of Certain Dependents 发布日期 09/03/1999
编号 199935005 UILC 28.00.00-00 主题 ERRONEOUS REFUNDS 发布日期 09/03/1999
编号 199935004 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 09/03/1999
编号 199935003 UILC 2035.00-00 主题 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 发布日期 09/03/1999
编号 199935003 UILC 2036.00-00 主题 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 发布日期 09/03/1999
编号 199935002 UILC 108.01-02 主题 Insolvent Taxpayer 发布日期 09/03/1999
编号 199935001 UILC 808.01-00 主题 Definition Policyholder Dividends 发布日期 09/03/1999
编号 199934025 UILC 408.00-00 主题 Individual Retirement Accounts 发布日期 08/27/1999
编号 199934025 UILC 408.03-00 主题 Rollover Contributions 发布日期 08/27/1999
编号 199934024 UILC 408.03-00 主题 Rollover Contributions 发布日期 08/27/1999
编号 199934024 UILC 9999.98-00 主题 Not Able to Identify Under Present List 发布日期 08/27/1999
编号 199934023 UILC 1041.01-00 主题 Transfers Incident to Divorce 发布日期 08/27/1999
编号 199934022 UILC 1362.01-03 主题 Late Elections 发布日期 08/27/1999
编号 199934021 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 08/27/1999
编号 199934020 UILC 9999.98-00 主题 Not Able to Identify Under Present List 发布日期 08/27/1999
编号 199934019 UILC 50.00.00-00 主题 LEVY 发布日期 08/27/1999
编号 199934018 UILC 32.02-00 主题 Earned Income 发布日期 08/27/1999