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 201509035 UILC 7701.04-00 主题 Domestic, Foreign Persons 发布日期 02/27/2015
编号 201509034 UILC 6103.05-11 主题 Disclosure of Return to Attorney-in-Fact 发布日期 02/27/2015
编号 201509034 UILC 6103.05-12 主题 Disclosure of Return Information 发布日期 02/27/2015
编号 201509034 UILC 6103.11-06 主题 Disclosure for Investigative Purposes 发布日期 02/27/2015
编号 201509033 UILC 6401.00-00 主题 Amounts Treated as Overpayments 发布日期 02/27/2015
编号 201509032 UILC 6103.09-03 主题 Use of Information in Judicial or Administrative Nontax Proceedings 发布日期 02/27/2015
编号 201509031 UILC 7452.00-00 主题 Representation of Parties 发布日期 02/27/2015
编号 201509030 UILC 25A.00-00 主题 Hope and Lifetime Learning Credits 发布日期 02/27/2015
编号 201509029 UILC 168.20-00 主题 Classification of Property 发布日期 02/27/2015
编号 201509028 UILC 1295.02-02 主题 Retroactive Elections 发布日期 02/27/2015
编号 201509027 UILC 911.11-03 主题 Reelection 发布日期 02/27/2015
编号 201509026 UILC 1362.01-03 主题 Late Elections 发布日期 02/27/2015
编号 201509026 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 02/27/2015
编号 201509025 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 02/27/2015
编号 201509024 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 02/27/2015
编号 201509023 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 02/27/2015
编号 201509022 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 02/27/2015
编号 201509021 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 02/27/2015
编号 201509020 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 02/27/2015
编号 201509019 UILC 856.00-00 主题 Definition of Real Estate Investment Trust 发布日期 02/27/2015
编号 201509018 UILC 2036.00-00 主题 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 发布日期 02/27/2015
编号 201509018 UILC 2037.00-00 主题 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 发布日期 02/27/2015
编号 201509018 UILC 2038.00-00 主题 Revocable Transfers (Included v. Not Included in Gross Estate) 发布日期 02/27/2015
编号 201509018 UILC 2501.00-00 主题 Imposition of Gift Tax (Imposed v. Not Imposed) 发布日期 02/27/2015
编号 201509018 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 02/27/2015