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 201547011 UILC 408.03-00 主题 Rollover Contributions 发布日期 11/20/2015
编号 201547010 UILC 408.03-00 主题 Rollover Contributions 发布日期 11/20/2015
编号 201547009 UILC 402.08-00 主题 Rollover Contributions 发布日期 11/20/2015
编号 201547008 UILC 402.00-00 主题 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 发布日期 11/20/2015
编号 201547007 UILC 4962.00-00 主题 Abatement of Private Foundation First Tier Taxes In Certain Cases 发布日期 11/20/2015
编号 201547006 UILC 105.00-00 主题 Accident and Health Plans (Excluded v. Not Excluded) 发布日期 11/20/2015
编号 201547005 UILC 6334.00-00 主题 Property Exempt From Levy 发布日期 11/20/2015
编号 201547004 UILC 1234.00-00 主题 Option to Buy or Sell 发布日期 11/20/2015
编号 201547004 UILC 1234.03-00 主题 Sale v. Option 发布日期 11/20/2015
编号 201547004 UILC 446.01-00 主题 Clearly v. Not Clearly Reflecting Income 发布日期 11/20/2015
编号 201547004 UILC 481.00-00 主题 Adjustments Required by Changes in Method of Accounting 发布日期 11/20/2015
编号 201547003 UILC 351.13-00 主题 Investment Company Exception 发布日期 11/20/2015
编号 201547003 UILC 721.00-00 主题 Nonrecognition of Gain or Loss on Contributions 发布日期 11/20/2015
编号 201547002 UILC 468A.04-02 主题 Revised Schedules 发布日期 11/20/2015
编号 201547001 UILC 468A.04-02 主题 Revised Schedules 发布日期 11/20/2015
编号 201547000 UILC 6110.00-00 主题 Index for Public Inspection of Written Determination 发布日期 11/20/2015
编号 201546013 UILC 408.03-00 主题 Rollover Contributions 发布日期 11/13/2015
编号 201546012 UILC 415.12-00 主题 Qualified Governmental Excess Benefit Plans 发布日期 11/13/2015
编号 201546011 UILC 336.05-00 主题 Stock Sales and Distributions Treated as Asset Transfers 发布日期 11/13/2015
编号 201546011 UILC 9100.22-00 主题 Other 发布日期 11/13/2015
编号 201546010 UILC 1295.02-02 主题 Retroactive Elections 发布日期 11/13/2015
编号 201546009 UILC 1001.22-00 主题 Modifications of debt instruments 发布日期 11/13/2015
编号 201546008 UILC 468A.04-02 主题 Revised Schedules 发布日期 11/13/2015
编号 201546007 UILC 468A.04-02 主题 Revised Schedules 发布日期 11/13/2015
编号 201546006 UILC 856.00-00 主题 Definition of Real Estate Investment Trust 发布日期 11/13/2015