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 199904002 UILC 468A.04-02 主題 Revised Schedules 發布日期 01/29/1999
編號 199904001 UILC 2041.08-00 主題 Partial Release of Powers 發布日期 01/29/1999
編號 199904001 UILC 2514.00-00 主題 Powers of Appointment (Transfer v. Not a Transfer) 發布日期 01/29/1999
編號 199904001 UILC 2601.03-01 主題 Irrevocable Trusts 發布日期 01/29/1999
編號 199903052 UILC 414.07-00 主題 Governmental Plan 發布日期 01/22/1999
編號 199903051 UILC 401.06-00 主題 Required Distributions 發布日期 01/22/1999
編號 199903050 UILC 401.00-00 主題 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 發布日期 01/22/1999
編號 199903049 UILC 1362.04-00 主題 Inadvertent Terminations 發布日期 01/22/1999
編號 199903048 UILC 367.03-00 主題 Treatment of Transfers of Stock or Securities to Foreign Corporations 發布日期 01/22/1999
編號 199903047 UILC 9100.09-00 主題 Section 442; Accounting Periods 發布日期 01/22/1999
編號 199903046 UILC 9100.09-00 主題 Section 442; Accounting Periods 發布日期 01/22/1999
編號 199903045 UILC 671.00-00 主題 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 發布日期 01/22/1999
編號 199903045 UILC 2035.00-00 主題 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 發布日期 01/22/1999
編號 199903045 UILC 2501.01-00 主題 Gift v. Not a Gift 發布日期 01/22/1999
編號 199903045 UILC 2522.02-04 主題 Guaranteed Annuity and Unitrust Interests 發布日期 01/22/1999
編號 199903045 UILC 2601.00-00 主題 Tax On Generation Skipping Transfers 發布日期 01/22/1999
編號 199903044 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 01/22/1999
編號 199903043 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 01/22/1999
編號 199903042 UILC 355.01-01 主題 Split-Off 發布日期 01/22/1999
編號 199903042 UILC 368.04-00 主題 Assets for Control of Transferee (Type "D") 發布日期 01/22/1999
編號 199903041 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 01/22/1999
編號 199903040 UILC 2503.00-00 主題 Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) 發布日期 01/22/1999
編號 199903040 UILC 2513.00-00 主題 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 發布日期 01/22/1999
編號 199903040 UILC 2523.00-00 主題 Gift to Spouse (Marital Deduction Allowed v. Not Allowed) 發布日期 01/22/1999
編號 199903039 UILC 104.02-00 主題 Workmen's Compensation 發布日期 01/22/1999