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 201421015 UILC 1367.00-00 主题 Adjustment to Basis of Stock of, and Indebtedness Owing, Shareholders 发布日期 05/23/2014
编号 201421015 UILC 1368.01-00 主题 Accumulated Adjustments Account 发布日期 05/23/2014
编号 201421014 UILC 45G.00-00 主题 Railroad Track Maintenance Credit 发布日期 05/23/2014
编号 201421014 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 05/23/2014
编号 201421013 UILC 9100.22-00 主题 Other 发布日期 05/23/2014
编号 201421013 UILC 382.12-16 主题 Controlled Groups 发布日期 05/23/2014
编号 201421012 UILC 9100.22-00 主题 Other 发布日期 05/23/2014
编号 201421012 UILC 382.12-16 主题 Controlled Groups 发布日期 05/23/2014
编号 201421011 UILC 9100.22-00 主题 Other 发布日期 05/23/2014
编号 201421011 UILC 382.12-16 主题 Controlled Groups 发布日期 05/23/2014
编号 201421010 UILC 9100.22-00 主题 Other 发布日期 05/23/2014
编号 201421010 UILC 992.02-00 主题 Election 发布日期 05/23/2014
编号 201421009 UILC 45.00-00 主题 Electricity Produced from Certain Renewable Sources 发布日期 05/23/2014
编号 201421008 UILC 45.00-00 主题 Electricity Produced from Certain Renewable Sources 发布日期 05/23/2014
编号 201421007 UILC 1022.00-00 主题 Basis Rules Applicable to the Estates of Decedents Dying in 2010 发布日期 05/23/2014
编号 201421007 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 05/23/2014
编号 201421006 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 05/23/2014
编号 201421005 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 05/23/2014
编号 201421004 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 05/23/2014
编号 201421003 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 05/23/2014
编号 201421002 UILC 2010.00-00 主题 Unified Credit Against Estate Tax 发布日期 05/23/2014
编号 201421002 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 05/23/2014
编号 201421001 UILC 731.00-00 主题 Extent of Recognition of Gain or Loss on Distribution 发布日期 05/23/2014
编号 201421001 UILC 704.01-04 主题 Section 704(c) Considerations 发布日期 05/23/2014
编号 201421001 UILC 7701.00-00 主题 Definitions 发布日期 05/23/2014