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 199903024 UILC 832.00-00 主题 Insurance Company Taxable Income 发布日期 01/22/1999
编号 199903023 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 01/22/1999
编号 199903022 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 01/22/1999
编号 199903021 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 01/22/1999
编号 199903020 UILC 101.01-02 主题 Transfer for Consideration 发布日期 01/22/1999
编号 199903019 UILC 2518.00-00 主题 Disclaimers 发布日期 01/22/1999
编号 199903019 UILC 2055.00-00 主题 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 发布日期 01/22/1999
编号 199903018 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 01/22/1999
编号 199903017 UILC 465.00-00 主题 Deductions Limited to Amount at Risk 发布日期 01/22/1999
编号 199903017 UILC 752.00-00 主题 Treatment of Certain Liabilities 发布日期 01/22/1999
编号 199903017 UILC 752.07-00 主题 Sharing Non-recourse Liabilities 发布日期 01/22/1999
编号 199903016 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 01/22/1999
编号 199903015 UILC 2055.00-00 主题 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 发布日期 01/22/1999
编号 199903014 UILC 355.01-01 主题 Split-Off 发布日期 01/22/1999
编号 199903014 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 01/22/1999
编号 199903013 UILC 351.00-00 主题 Transfer to Corporation Controlled by Transferor 发布日期 01/22/1999
编号 199903013 UILC 751.00-00 主题 Unrealized Receivables and Inventory Items 发布日期 01/22/1999
编号 199903012 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 01/22/1999
编号 199903011 UILC 9100.22-00 主题 Other 发布日期 01/22/1999
编号 199903011 UILC 1503.03-00 主题 Dual Resident Corporations (Repealed in 1976) 发布日期 01/22/1999
编号 199903010 UILC 29.00-00 主题 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 发布日期 01/22/1999
编号 199903009 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 01/22/1999
编号 199903008 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 01/22/1999
编号 199903007 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 01/22/1999
编号 199903006 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 01/22/1999