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 200012081 UILC 6045.01-00 主題 Status as Broker 發布日期 03/24/2000
編號 200012080 UILC 6041.08-00 主題 Payments By United States Or A State 發布日期 03/24/2000
編號 200012080 UILC 6049.03-00 主題 Exceptions 發布日期 03/24/2000
編號 200012079 UILC 6103.00-00 主題 Confidentiality and Disclosure of Returns and Return Information 發布日期 03/24/2000
編號 200012079 UILC 6103.12-00 主題 Disclosure for Purposes Other Than Tax Administration 發布日期 03/24/2000
編號 200012078 UILC 3121.12-00 主題 Tips Included for Both Employee and Employer Taxes 發布日期 03/24/2000
編號 200012077 UILC 877.01-00 主題 Principal Purpose--the Avoidance of Tax 發布日期 03/24/2000
編號 200012076 UILC 691.00-00 主題 Recipients of Income in Respect of Decedents 發布日期 03/24/2000
編號 200012075 UILC 1362.01-03 主題 Late Elections 發布日期 03/24/2000
編號 200012074 UILC 671.02-00 主題 Persons Treated as Grantors 發布日期 03/24/2000
編號 200012074 UILC 1001.02-07 主題 Property Differing Materially 發布日期 03/24/2000
編號 200012074 UILC 2501.01-00 主題 Gift v. Not a Gift 發布日期 03/24/2000
編號 200012074 UILC 2602.00-00 主題 Amount of Tax 發布日期 03/24/2000
編號 200012073 UILC 338.01-02 主題 Time in which Election must be made 發布日期 03/24/2000
編號 200012073 UILC 9100.07-00 主題 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 發布日期 03/24/2000
編號 200012072 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 03/24/2000
編號 200012072 UILC 7701.00-00 主題 Definitions 發布日期 03/24/2000
編號 200012071 UILC 9100.20-00 主題 Section 1502; Election to File Consolidated Return 發布日期 03/24/2000
編號 200012070 UILC 338.01-02 主題 Time in which Election must be made 發布日期 03/24/2000
編號 200012070 UILC 9100.07-00 主題 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 發布日期 03/24/2000
編號 200012069 UILC 338.01-02 主題 Time in which Election must be made 發布日期 03/24/2000
編號 200012069 UILC 9100.07-00 主題 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 發布日期 03/24/2000
編號 200012068 UILC 338.01-02 主題 Time in which Election must be made 發布日期 03/24/2000
編號 200012068 UILC 9100.07-00 主題 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 發布日期 03/24/2000
編號 200012067 UILC 338.01-02 主題 Time in which Election must be made 發布日期 03/24/2000