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 199931022 UILC 83.11-00 主题 Nonqualified Stock Options 发布日期 08/06/1999
编号 199931021 UILC 877.01-00 主题 Principal Purpose--the Avoidance of Tax 发布日期 08/06/1999
编号 199931020 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 08/06/1999
编号 199931019 UILC 1362.01-03 主题 Late Elections 发布日期 08/06/1999
编号 199931018 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 08/06/1999
编号 199931017 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 08/06/1999
编号 199931016 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 08/06/1999
编号 199931016 UILC 7701.00-00 主题 Definitions 发布日期 08/06/1999
编号 199931015 UILC 457.01-00 主题 Year of Inclusion in Gross Income 发布日期 08/06/1999
编号 199931015 UILC 457.05-00 主题 Eligible Deferred Compensation Plan Defined 发布日期 08/06/1999
编号 199931014 UILC 1362.01-03 主题 Late Elections 发布日期 08/06/1999
编号 199931014 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 08/06/1999
编号 199931013 UILC 338.00-00 主题 Certain Stock Purchases Treated as Asset Acquisitions 发布日期 08/06/1999
编号 199931013 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 08/06/1999
编号 199931012 UILC 41.00-00 主题 Credit for Increasing Research Activities 发布日期 08/06/1999
编号 199931012 UILC 41.51-00 主题 Qualified Research Expenses 发布日期 08/06/1999
编号 199931012 UILC 3401.00-00 主题 Definitions 发布日期 08/06/1999
编号 199931012 UILC 3401.01-00 主题 Wages Subject to Withholding 发布日期 08/06/1999
编号 199931011 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 08/06/1999
编号 199931010 UILC 1362.02-02 主题 Ceases to be Small Business Corporation 发布日期 08/06/1999
编号 199931009 UILC 1362.01-03 主题 Late Elections 发布日期 08/06/1999
编号 199931008 UILC 1362.01-03 主题 Late Elections 发布日期 08/06/1999
编号 199931007 UILC 28.00.00-00 主题 ERRONEOUS REFUNDS 发布日期 08/06/1999
编号 199931006 UILC 1362.01-02 主题 Election After Termination 发布日期 08/06/1999
编号 199931005 UILC 423.00-00 主题 Employee Stock Purchase Plans 发布日期 08/06/1999