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 199917010 UILC 952.00-00 主題 Subpart F Income Defined 發布日期 04/30/1999
編號 199917010 UILC 954.00-00 主題 Foreign Base Company Income 發布日期 04/30/1999
編號 199917010 UILC 3121.08-00 主題 Agreements Between Domestic Corporations and Foreign Subsidiaries 發布日期 04/30/1999
編號 199917010 UILC 3121.10-00 主題 Not Employees Under Section 530 of 1978 Revenue Act 發布日期 04/30/1999
編號 199917010 UILC 3401.04-00 主題 Employer-Employee Relationship 發布日期 04/30/1999
編號 199917010 UILC 3401.06-00 主題 Not Employees Under Section 530 of 1978 Revenue Act 發布日期 04/30/1999
編號 199917009 UILC 482.00-00 主題 Allocation of Income and Deductions Among Taxpayers 發布日期 04/30/1999
編號 199917009 UILC 951.00-00 主題 Amounts Included in Gross Income of U.S. Shareholders (Included v. Not Included) 發布日期 04/30/1999
編號 199917009 UILC 952.00-00 主題 Subpart F Income Defined 發布日期 04/30/1999
編號 199917009 UILC 954.00-00 主題 Foreign Base Company Income 發布日期 04/30/1999
編號 199917009 UILC 3121.08-00 主題 Agreements Between Domestic Corporations and Foreign Subsidiaries 發布日期 04/30/1999
編號 199917009 UILC 3121.10-00 主題 Not Employees Under Section 530 of 1978 Revenue Act 發布日期 04/30/1999
編號 199917009 UILC 3401.04-00 主題 Employer-Employee Relationship 發布日期 04/30/1999
編號 199917009 UILC 3401.06-00 主題 Not Employees Under Section 530 of 1978 Revenue Act 發布日期 04/30/1999
編號 199917008 UILC 1402.01-01 主題 Rentals from Real Estate 發布日期 04/30/1999
編號 199917007 UILC 832.10-00 主題 Special Rules for Premiums Earned 發布日期 04/30/1999
編號 199917006 UILC 1402.01-01 主題 Rentals from Real Estate 發布日期 04/30/1999
編號 199917005 UILC 1402.01-01 主題 Rentals from Real Estate 發布日期 04/30/1999
編號 199917004 UILC 61.03.00-00 主題 PAYMENT: Installment payments 發布日期 04/30/1999
編號 199917002 UILC 6611.00-00 主題 Interest on Overpayments (Interest v. No Interest) 發布日期 04/30/1999
編號 199917001 UILC 2038.00-00 主題 Revocable Transfers (Included v. Not Included in Gross Estate) 發布日期 04/30/1999
編號 199917001 UILC 2036.00-00 主題 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 發布日期 04/30/1999
編號 199916057 UILC 4945.00-00 主題 Excise Taxes on Taxable Expenditures 發布日期 04/23/1999
編號 199916056 UILC 414.09-00 主題 Certain Employee Contributions 發布日期 04/23/1999
編號 199916055 UILC 409.01-00 主題 Tax Credit Employee Stock Ownership Plan Defined 發布日期 04/23/1999