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 199903032 UILC 3121.16-00 主题 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 发布日期 01/22/1999
编号 199903032 UILC 3401.01-00 主题 Wages Subject to Withholding 发布日期 01/22/1999
编号 199903031 UILC 2056.07-03 主题 Qualifying Interest 发布日期 01/22/1999
编号 199903030 UILC 162.26-00 主题 Capital v. Expense 发布日期 01/22/1999
编号 199903029 UILC 51.07.00-00 主题 LIENS: Filing 发布日期 01/22/1999
编号 199903029 UILC 51.07.09-00 主题 LIENS: Filing: State law, effect of 发布日期 01/22/1999
编号 199903028 UILC 4371.00-00 主题 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 发布日期 01/22/1999
编号 199903027 UILC 856.04-00 主题 Rents From Real Property 发布日期 01/22/1999
编号 199903026 UILC 101.00-00 主题 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 发布日期 01/22/1999
编号 199903026 UILC 7702.00-00 主题 Life Insurance Contract Defined 发布日期 01/22/1999
编号 199903025 UILC 2511.06-01 主题 Limited By Ascertainable Standard 发布日期 01/22/1999
编号 199903025 UILC 2036.02-02 主题 Power in Decedent as Trustee 发布日期 01/22/1999
编号 199903025 UILC 2036.08-03 主题 Stock Transferred--Rights Retained 发布日期 01/22/1999
编号 199903024 UILC 831.03-00 主题 Whether Company Qualifies as Insurance Company 发布日期 01/22/1999
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