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 199904031 UILC 451.19-00 主题 Accrual Method 发布日期 01/29/1999
编号 199904030 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 01/29/1999
编号 199904029 UILC 118.01-02 主题 Nonshareholder Contributions 发布日期 01/29/1999
编号 199904028 UILC 1362.02-03 主题 Passive Investment Income 发布日期 01/29/1999
编号 199904027 UILC 29.01-00 主题 Allowance of Credit 发布日期 01/29/1999
编号 199904026 UILC 4251.00-00 主题 Communications Tax (Taxable v. Not Taxable) 发布日期 01/29/1999
编号 199904025 UILC 7704.03-00 主题 Qualifying Income 发布日期 01/29/1999
编号 199904024 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 01/29/1999
编号 199904023 UILC 2056A.00-00 主题 Qualified Domestic Trusts (Deductible v. Not Deductible) 发布日期 01/29/1999
编号 199904022 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 01/29/1999
编号 199904022 UILC 7701.00-00 主题 Definitions 发布日期 01/29/1999
编号 199904022 UILC 7701.02-00 主题 Partnerships v. Associations 发布日期 01/29/1999
编号 199904021 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 01/29/1999
编号 199904021 UILC 7701.00-00 主题 Definitions 发布日期 01/29/1999
编号 199904021 UILC 7701.02-00 主题 Partnerships v. Associations 发布日期 01/29/1999
编号 199904020 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 01/29/1999
编号 199904020 UILC 7701.00-00 主题 Definitions 发布日期 01/29/1999
编号 199904020 UILC 7701.02-00 主题 Partnerships v. Associations 发布日期 01/29/1999
编号 199904019 UILC 856.04-00 主题 Rents From Real Property 发布日期 01/29/1999
编号 199904018 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 01/29/1999
编号 199904018 UILC 7701.00-00 主题 Definitions 发布日期 01/29/1999
编号 199904018 UILC 7701.02-00 主题 Partnerships v. Associations 发布日期 01/29/1999
编号 199904017 UILC 1001.00-00 主题 Determination of Amount of and Recognition of Gain or Loss 发布日期 01/29/1999
编号 199904016 UILC 338.01-02 主题 Time in which Election must be made 发布日期 01/29/1999
编号 199904016 UILC 9100.07-00 主题 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 发布日期 01/29/1999