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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編號 UILC 主題 發布日期
編號 200418043 UILC 9100.22-00 主題 Other 發布日期 04/30/2004
編號 200418043 UILC 1503.04-04 主題 Dual Resident Corporation 發布日期 04/30/2004
編號 200418042 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 04/30/2004
編號 200418041 UILC 9100.20-00 主題 Section 1502; Election to File Consolidated Return 發布日期 04/30/2004
編號 200418041 UILC 1502.75-00 主題 Filing Requirements 發布日期 04/30/2004
編號 200418040 UILC 9100.26-00 主題 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 發布日期 04/30/2004
編號 200418040 UILC 642.03-00 主題 Charitable Deduction 發布日期 04/30/2004
編號 200418039 UILC 9100.15-00 主題 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 發布日期 04/30/2004
編號 200418039 UILC 754.00-00 主題 Manner of Electing Optional Adjustment to Basis of Partnership Property 發布日期 04/30/2004
編號 200418038 UILC 860D.01-00 主題 Election 發布日期 04/30/2004
編號 200418038 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 04/30/2004
編號 200418037 UILC 877.00-00 主題 Expatriation to Avoid Tax 發布日期 04/30/2004
編號 200418036 UILC 9100.31-00 主題 Reg. 301.7701-3 Classification of Certain Business Entities 發布日期 04/30/2004
編號 200418035 UILC 3121.02-05 主題 If Employed in States Where There are Political Subdivisions or Instrumentalities 發布日期 04/30/2004
編號 200418034 UILC 1362.01-03 主題 Late Elections 發布日期 04/30/2004
編號 200418033 UILC 1502.75-00 主題 Filing Requirements 發布日期 04/30/2004
編號 200418033 UILC 9100.20-00 主題 Section 1502; Election to File Consolidated Return 發布日期 04/30/2004
編號 200418032 UILC 351.00-00 主題 Transfer to Corporation Controlled by Transferor 發布日期 04/30/2004
編號 200418032 UILC 1001.00-00 主題 Determination of Amount of and Recognition of Gain or Loss 發布日期 04/30/2004
編號 200418031 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 04/30/2004
編號 200418030 UILC 1362.01-03 主題 Late Elections 發布日期 04/30/2004
編號 200418029 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 04/30/2004
編號 200418028 UILC 7701.03-00 主題 Association v. Trust 發布日期 04/30/2004
編號 200418028 UILC 671.00-00 主題 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 發布日期 04/30/2004
編號 200418027 UILC 1362.01-03 主題 Late Elections 發布日期 04/30/2004