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 199941023 UILC 403.00-00 主題 Taxation of Employee Annuities (Taxable v. Not Taxable) 發布日期 10/15/1999
編號 199941023 UILC 807.00-00 主題 Rules for Certain Reserves 發布日期 10/15/1999
編號 199941022 UILC 338.00-00 主題 Certain Stock Purchases Treated as Asset Acquisitions 發布日期 10/15/1999
編號 199941022 UILC 9100.07-00 主題 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 發布日期 10/15/1999
編號 199941021 UILC 419.00-00 主題 Treatment of Funded Welfare Benefit Plans 發布日期 10/15/1999
編號 199941021 UILC 419A.00-00 主題 Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) 發布日期 10/15/1999
編號 199941021 UILC 4976.00-00 主題 Taxes with Respect to Funded Welfare Benefit Plans 發布日期 10/15/1999
編號 199941021 UILC 4976.01-00 主題 Disqualified Benefits 發布日期 10/15/1999
編號 199941020 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 10/15/1999
編號 199941019 UILC 104.02-00 主題 Workmen's Compensation 發布日期 10/15/1999
編號 199941018 UILC 1012.00-00 主題 Basis of Property--Costs 發布日期 10/15/1999
編號 199941017 UILC 355.04-00 主題 Business Purpose 發布日期 10/15/1999
編號 199941017 UILC 368.04-00 主題 Assets for Control of Transferee (Type "D") 發布日期 10/15/1999
編號 199941016 UILC 851.00-00 主題 Definition of Regulated Investment Company 發布日期 10/15/1999
編號 199941016 UILC 852.00-00 主題 Taxation of Regulated Investment Companies and Their Shareholders 發布日期 10/15/1999
編號 199941016 UILC 305.00-00 主題 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 發布日期 10/15/1999
編號 199941015 UILC 108.03-01 主題 Partnership 發布日期 10/15/1999
編號 199941015 UILC 6225.01-00 主題 Restriction on Assessment and Collection 發布日期 10/15/1999
編號 199941015 UILC 6231.05-00 主題 Affected Item 發布日期 10/15/1999
編號 199941014 UILC 6411.00-00 主題 Tentative Carryback and Refund Adjustments 發布日期 10/15/1999
編號 199941014 UILC 6662.01-00 主題 Negligence 發布日期 10/15/1999
編號 199941013 UILC 2503.12-00 主題 Exclusion for Certain Transfers for Educational Expenses or Medical Expenses 發布日期 10/15/1999
編號 199941012 UILC 29.03-00 主題 Definitions 發布日期 10/15/1999
編號 199941011 UILC 172.07-00 主題 Deferred Statutory or Tort Liability Losses 發布日期 10/15/1999
編號 199941010 UILC 6404.00-00 主題 Abatements 發布日期 10/15/1999