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 200106005 UILC 461.02-00 主題 Cash Method 發布日期 02/09/2001
編號 200106005 UILC 461.07-00 主題 Contested Liabilities 發布日期 02/09/2001
編號 200106004 UILC 367.00-00 主題 Foreign Corporations 發布日期 02/09/2001
編號 200106003 UILC 7201.10-00 主題 Existence of Tax Deficiency 發布日期 02/09/2001
編號 200106002 UILC 9999.98-00 主題 Not Able to Identify Under Present List 發布日期 02/09/2001
編號 200106001 UILC 9999.92-00 主題 Issues Related to Statutes Other Than Contained in Internal Revenue Code 發布日期 02/09/2001
編號 200105067 UILC 401.00-00 主題 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 發布日期 02/02/2001
編號 200105066 UILC 72.20-04 主題 Substantially Equal Payments 發布日期 02/02/2001
編號 200105065 UILC 401.06-00 主題 Required Distributions 發布日期 02/02/2001
編號 200105065 UILC 401.06-02 主題 Employee Dies Before Entire Interest Distributed 發布日期 02/02/2001
編號 200105064 UILC 401.29-02 主題 Special Distribution Requirements 發布日期 02/02/2001
編號 200105063 UILC 401.06-00 主題 Required Distributions 發布日期 02/02/2001
編號 200105063 UILC 401.06-02 主題 Employee Dies Before Entire Interest Distributed 發布日期 02/02/2001
編號 200105062 UILC 6654.00-00 主題 Failure By Individual to Pay Estimated Income Tax 發布日期 02/02/2001
編號 200105061 UILC 451.00-00 主題 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 發布日期 02/02/2001
編號 200105060 UILC 355.00-00 主題 Distribution of Stock and Securities of a Controlled Corporation 發布日期 02/02/2001
編號 200105060 UILC 368.00-00 主題 Definitions Relating to Corporate Reorganizations 發布日期 02/02/2001
編號 200105059 UILC 2055.12-10 主題 Reformations of Nonqualifying Interests 發布日期 02/02/2001
編號 200105058 UILC 401.00-00 主題 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 發布日期 02/02/2001
編號 200105058 UILC 2039.00-00 主題 Annuities (Included v. Not Included in Gross Estate) 發布日期 02/02/2001
編號 200105058 UILC 2518.00-00 主題 Disclaimers 發布日期 02/02/2001
編號 200105058 UILC 2601.00-00 主題 Tax On Generation Skipping Transfers 發布日期 02/02/2001
編號 200105057 UILC 1362.01-03 主題 Late Elections 發布日期 02/02/2001
編號 200105056 UILC 1362.01-03 主題 Late Elections 發布日期 02/02/2001
編號 200105055 UILC 1362.01-03 主題 Late Elections 發布日期 02/02/2001