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 199937030 UILC 754.02-00 主題 Timeliness of Election 發布日期 09/17/1999
編號 199937029 UILC 877.01-00 主題 Principal Purpose--the Avoidance of Tax 發布日期 09/17/1999
編號 199937028 UILC 1362.01-03 主題 Late Elections 發布日期 09/17/1999
編號 199937027 UILC 877.08-00 主題 Ruling Submission by Expatriating Long-Term Resident 發布日期 09/17/1999
編號 199937026 UILC 2632.00-00 主題 Special Rules for Allocation of GST Exemption 發布日期 09/17/1999
編號 199937025 UILC 355.00-00 主題 Distribution of Stock and Securities of a Controlled Corporation 發布日期 09/17/1999
編號 199937024 UILC 42.14-01 主題 Correction of Administrative Errors and Omissions 發布日期 09/17/1999
編號 199937023 UILC 7701.00-00 主題 Definitions 發布日期 09/17/1999
編號 199937023 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 09/17/1999
編號 199937022 UILC 168.07-00 主題 Unadjusted Basis 發布日期 09/17/1999
編號 199937021 UILC 877.08-00 主題 Ruling Submission by Expatriating Long-Term Resident 發布日期 09/17/1999
編號 199937020 UILC 172.01-00 主題 Carryback and Carryover 發布日期 09/17/1999
編號 199937019 UILC 355.01-00 主題 Spin-Off 發布日期 09/17/1999
編號 199937019 UILC 368.04-00 主題 Assets for Control of Transferee (Type "D") 發布日期 09/17/1999
編號 199937018 UILC 1362.01-03 主題 Late Elections 發布日期 09/17/1999
編號 199937017 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 09/17/1999
編號 199937016 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 09/17/1999
編號 199937015 UILC 1362.01-03 主題 Late Elections 發布日期 09/17/1999
編號 199937014 UILC 355.00-00 主題 Distribution of Stock and Securities of a Controlled Corporation 發布日期 09/17/1999
編號 199937013 UILC 1402.05-00 主題 Ministers, Members of Religious Orders, Christian Science Practitioners (Election) 發布日期 09/17/1999
編號 199937013 UILC 3121.02-08 主題 Services of Ministers or Members of an Order 發布日期 09/17/1999
編號 199937013 UILC 3401.02-01 主題 Exclusions From Wages 發布日期 09/17/1999
編號 199937012 UILC 3121.04-01 主題 Common Law Tests 發布日期 09/17/1999
編號 199937011 UILC 355.00-00 主題 Distribution of Stock and Securities of a Controlled Corporation 發布日期 09/17/1999
編號 199937011 UILC 368.04-00 主題 Assets for Control of Transferee (Type "D") 發布日期 09/17/1999