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 199940025 UILC 117.06-05 主題 Discrimination in Favor of Highly Compensated Employees 發布日期 10/08/1999
編號 199940025 UILC 410.02-01 主題 Discrimination as to Coverage 發布日期 10/08/1999
編號 199940024 UILC 1362.01-03 主題 Late Elections 發布日期 10/08/1999
編號 199940023 UILC 4161.01-00 主題 Sport Fishing Equipment 發布日期 10/08/1999
編號 199940022 UILC 1362.01-03 主題 Late Elections 發布日期 10/08/1999
編號 199940021 UILC 83.13-00 主題 Rabbi Trusts 發布日期 10/08/1999
編號 199940021 UILC 402.00-00 主題 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 發布日期 10/08/1999
編號 199940021 UILC 401.10-00 主題 Assignment and Alienation of Plan Benefits (See Also 414.00-00) 發布日期 10/08/1999
編號 199940021 UILC 162.02-00 主題 Ordinary and Necessary (See Also Specific Headings Infra This Section) 發布日期 10/08/1999
編號 199940020 UILC 1362.04-00 主題 Inadvertent Terminations 發布日期 10/08/1999
編號 199940019 UILC 877.08-00 主題 Ruling Submission by Expatriating Long-Term Resident 發布日期 10/08/1999
編號 199940018 UILC 1502.20-00 主題 Loss Disallowance Rule 發布日期 10/08/1999
編號 199940017 UILC 877.08-00 主題 Ruling Submission by Expatriating Long-Term Resident 發布日期 10/08/1999
編號 199940016 UILC 3231.01-00 主題 Employers v. Not Employers 發布日期 10/08/1999
編號 199940015 UILC 457.01-00 主題 Year of Inclusion in Gross Income 發布日期 10/08/1999
編號 199940015 UILC 457.05-00 主題 Eligible Deferred Compensation Plan Defined 發布日期 10/08/1999
編號 199940014 UILC 457.01-00 主題 Year of Inclusion in Gross Income 發布日期 10/08/1999
編號 199940014 UILC 457.05-00 主題 Eligible Deferred Compensation Plan Defined 發布日期 10/08/1999
編號 199940013 UILC 355.00-00 主題 Distribution of Stock and Securities of a Controlled Corporation 發布日期 10/08/1999
編號 199940013 UILC 355.04-00 主題 Business Purpose 發布日期 10/08/1999
編號 199940012 UILC 9114.05-04 主題 Germany 發布日期 10/08/1999
編號 199940012 UILC 882.03-00 主題 Return Required 發布日期 10/08/1999
編號 199940012 UILC 7852.00-00 主題 Other Applicable Rules 發布日期 10/08/1999
編號 199940011 UILC 1059.00-00 主題 Corporate Shareholder's Basis in Stock Reduced by Non-taxed Portion of Extraordinary Dividends 發布日期 10/08/1999
編號 199940011 UILC 1059.06-00 主題 Election to Substitute Fair Market Value 發布日期 10/08/1999