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 201422027 UILC 4943.00-00 主题 Excise Taxes on Excess Business Holdings 发布日期 05/30/2014
编号 201422027 UILC 4943.04-03 主题 Business Enterprise 发布日期 05/30/2014
编号 201422026 UILC 4945.04-04 主题 Grants to Individuals 发布日期 05/30/2014
编号 201422025 UILC 501.09-00 主题 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 发布日期 05/30/2014
编号 201422025 UILC 501.09-04 主题 Membership 发布日期 05/30/2014
编号 201422024 UILC 59.00-00 主题 Other Definitions and Special Rules 发布日期 05/30/2014
编号 201422024 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 05/30/2014
编号 201422023 UILC 59.00-00 主题 Other Definitions and Special Rules 发布日期 05/30/2014
编号 201422023 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 05/30/2014
编号 201422022 UILC 59.00-00 主题 Other Definitions and Special Rules 发布日期 05/30/2014
编号 201422022 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 05/30/2014
编号 201422021 UILC 1295.02-02 主题 Retroactive Elections 发布日期 05/30/2014
编号 201422020 UILC 1362.01-03 主题 Late Elections 发布日期 05/30/2014
编号 201422019 UILC 1295.02-02 主题 Retroactive Elections 发布日期 05/30/2014
编号 201422018 UILC 355.00-00 主题 Distribution of Stock and Securities of a Controlled Corporation 发布日期 05/30/2014
编号 201422017 UILC 355.01-01 主题 Split-Off 发布日期 05/30/2014
编号 201422017 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 05/30/2014
编号 201422016 UILC 59.00-00 主题 Other Definitions and Special Rules 发布日期 05/30/2014
编号 201422016 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 05/30/2014
编号 201422015 UILC 9100.02-03 主题 R and D Expenditures 发布日期 05/30/2014
编号 201422015 UILC 9100.04-00 主题 Section 168; MACRS 发布日期 05/30/2014
编号 201422014 UILC 2632.00-00 主题 Special Rules for Allocation of GST Exemption 发布日期 05/30/2014
编号 201422014 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 05/30/2014
编号 201422013 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 05/30/2014
编号 201422013 UILC 7701.00-00 主题 Definitions 发布日期 05/30/2014