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 199907027 UILC 9100.09-00 主题 Section 442; Accounting Periods 发布日期 02/19/1999
编号 199907026 UILC 460.00-00 主题 Special Rules for Long-Term Contracts 发布日期 02/19/1999
编号 199907025 UILC 9100.09-00 主题 Section 442; Accounting Periods 发布日期 02/19/1999
编号 199907024 UILC 9100.09-00 主题 Section 442; Accounting Periods 发布日期 02/19/1999
编号 199907023 UILC 355.01-01 主题 Split-Off 发布日期 02/19/1999
编号 199907023 UILC 368.00-00 主题 Definitions Relating to Corporate Reorganizations 发布日期 02/19/1999
编号 199907023 UILC 1361.01-05 主题 Ineligible Corporation 发布日期 02/19/1999
编号 199907022 UILC 954.02-02 主题 Exclusion of Certain Dividends, Interest, Rents and Royalties from RelatedPersons 发布日期 02/19/1999
编号 199907021 UILC 9999.98-00 主题 Not Able to Identify Under Present List 发布日期 02/19/1999
编号 199907020 UILC 4081.00-00 主题 Gasoline and Diesel Fuels 发布日期 02/19/1999
编号 199907019 UILC 50.20.00-00 主题 LEVY: Levy procedure 发布日期 02/19/1999
编号 199907018 UILC 6103.00-00 主题 Confidentiality and Disclosure of Returns and Return Information 发布日期 02/19/1999
编号 199907017 UILC 9999.98-00 主题 Not Able to Identify Under Present List 发布日期 02/19/1999
编号 199907016 UILC 953.00-00 主题 Insurance Income 发布日期 02/19/1999
编号 199907016 UILC 1503.03-00 主题 Dual Resident Corporations (Repealed in 1976) 发布日期 02/19/1999
编号 199907015 UILC 2651.01-00 主题 Lineal Descendants 发布日期 02/19/1999
编号 199907014 UILC 1502.20-00 主题 Loss Disallowance Rule 发布日期 02/19/1999
编号 199907014 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 02/19/1999
编号 199907013 UILC 664.03-03 主题 Unitrust With Income Exception 发布日期 02/19/1999
编号 199907012 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 02/19/1999
编号 199907011 UILC 469.03-03 主题 Definition of Activity 发布日期 02/19/1999
编号 199907011 UILC 469.10-00 主题 Other Definitions and Rules 发布日期 02/19/1999
编号 199907010 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 02/19/1999
编号 199907009 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 02/19/1999
编号 199907008 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 02/19/1999