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.

  1. Enter a term in the Find box.
  2. Click the Search button.
尋求幫助
編號 UILC 主題 發布日期
編號 200345015 UILC 7701.00-00 主題 Definitions 發布日期 11/07/2003
編號 200345015 UILC 9100.31-00 主題 Reg. 301.7701-3 Classification of Certain Business Entities 發布日期 11/07/2003
編號 200345014 UILC 104.01-00 主題 Health and Accident Insurance 發布日期 11/07/2003
編號 200345013 UILC 3121.04-00 主題 Employees 發布日期 11/07/2003
編號 200345012 UILC 162.36-04 主題 Performance-Based Compensation 發布日期 11/07/2003
編號 200345011 UILC 9100.22-00 主題 Other 發布日期 11/07/2003
編號 200345011 UILC 877.08-00 主題 Ruling Submission by Expatriating Long-Term Resident 發布日期 11/07/2003
編號 200345010 UILC 351.00-00 主題 Transfer to Corporation Controlled by Transferor 發布日期 11/07/2003
編號 200345010 UILC 721.00-00 主題 Nonrecognition of Gain or Loss on Contributions 發布日期 11/07/2003
編號 200345010 UILC 1361.00-00 主題 Definitions 發布日期 11/07/2003
編號 200345009 UILC 2601.00-0 主題 Tax On Generation Skipping Transfers 發布日期 11/07/2003
編號 200345008 UILC 855.00-00 主題 Dividends Paid by Regulated Investment Company After Close of Taxable Year 發布日期 11/07/2003
編號 200345008 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 11/07/2003
編號 200345007 UILC 708.00-00 主題 Continuation of Partnership 發布日期 11/07/2003
編號 200345007 UILC 721.00-00 主題 Nonrecognition of Gain or Loss on Contributions 發布日期 11/07/2003
編號 200345007 UILC 722.00-00 主題 Basis of Contributing Partner's Interest 發布日期 11/07/2003
編號 200345007 UILC 1223.00-00 主題 Holding Period of Capital Assets 發布日期 11/07/2003
編號 200345007 UILC 7704.00-00 主題 Certain Publicly Traded Partnerships Treated as Corporations 發布日期 11/07/2003
編號 200345006 UILC 2036.00-00 主題 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 發布日期 11/07/2003
編號 200345006 UILC 2038.00-00 主題 Revocable Transfers (Included v. Not Included in Gross Estate) 發布日期 11/07/2003
編號 200345006 UILC 2041.00-00 主題 Powers of Appointment (Included v. Not Included in Gross Estate) 發布日期 11/07/2003
編號 200345006 UILC 2601.03-01 主題 Irrevocable Trusts 發布日期 11/07/2003
編號 200345005 UILC 1362.01-03 主題 Late Elections 發布日期 11/07/2003
編號 200345004 UILC 146.07-00 主題 Carryforward of Allocation 發布日期 11/07/2003
編號 200345004 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 11/07/2003