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 199930043 UILC 856.01-00 主题 Income Requirements 发布日期 07/30/1999
编号 199930042 UILC 2601.03-01 主题 Irrevocable Trusts 发布日期 07/30/1999
编号 199930041 UILC 355.01-00 主题 Spin-Off 发布日期 07/30/1999
编号 199930041 UILC 355.01-01 主题 Split-Off 发布日期 07/30/1999
编号 199930041 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 07/30/1999
编号 199930040 UILC 4976.01-00 主题 Disqualified Benefits 发布日期 07/30/1999
编号 199930039 UILC 6331.11-00 主题 Exempt Property (See 6334.00-00) 发布日期 07/30/1999
编号 199930039 UILC 6332.05-00 主题 Enforcement of Levy 发布日期 07/30/1999
编号 199930039 UILC 6331.21-00 主题 Property of Third Person 发布日期 07/30/1999
编号 199930038 UILC 6651.20-00 主题 Return Prepared by Service 发布日期 07/30/1999
编号 199930037 UILC 23.00.00-00 主题 DISCLOSURE OF INFORMATION 发布日期 07/30/1999
编号 199930036 UILC 2501.00-00 主题 Imposition of Gift Tax (Imposed v. Not Imposed) 发布日期 07/30/1999
编号 199930036 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 07/30/1999
编号 199930036 UILC 507.00-00 主题 Termination of Private Foundation Status 发布日期 07/30/1999
编号 199930036 UILC 1001.00-00 主题 Determination of Amount of and Recognition of Gain or Loss 发布日期 07/30/1999
编号 199930036 UILC 643.00-00 主题 Definitions Applicable to Subparts A, B, C, and D 发布日期 07/30/1999
编号 199930036 UILC 4941.00-00 主题 Excise Taxes on Acts of Self-Dealing 发布日期 07/30/1999
编号 199930035 UILC 1361.00-00 主题 Definitions 发布日期 07/30/1999
编号 199930034 UILC 1362.01-03 主题 Late Elections 发布日期 07/30/1999
编号 199930033 UILC 338.00-00 主题 Certain Stock Purchases Treated as Asset Acquisitions 发布日期 07/30/1999
编号 199930033 UILC 9100.06-00 主题 Section 338(g); Election Under Section 1.338-1T(c)(1) 发布日期 07/30/1999
编号 199930032 UILC 9100.09-00 主题 Section 442; Accounting Periods 发布日期 07/30/1999
编号 199930031 UILC 6601.02-01 主题 Starting Date (Avon Products) 发布日期 07/30/1999
编号 199930030 UILC 61.00-00 主题 Gross Income v. Not Gross Income 发布日期 07/30/1999
编号 199930030 UILC 61.03-00 主题 Loan or Mortgage v. Sale 发布日期 07/30/1999