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 201442042 UILC 2038.00-00 主題 Revocable Transfers (Included v. Not Included in Gross Estate) 發布日期 10/17/2014
編號 201442042 UILC 2501.00-00 主題 Imposition of Gift Tax (Imposed v. Not Imposed) 發布日期 10/17/2014
編號 201442042 UILC 2601.00-00 主題 Tax On Generation Skipping Transfers 發布日期 10/17/2014
編號 201442041 UILC 1361.05-00 主題 Qualified Subchapter S Subsidiary 發布日期 10/17/2014
編號 201442041 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 10/17/2014
編號 201442040 UILC 7701.00-00 主題 Definitions 發布日期 10/17/2014
編號 201442040 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 10/17/2014
編號 201442040 UILC 9100.31-00 主題 Reg. 301.7701-3 Classification of Certain Business Entities 發布日期 10/17/2014
編號 201442039 UILC 7701.00-00 主題 Definitions 發布日期 10/17/2014
編號 201442039 UILC 9100.31-00 主題 Reg. 301.7701-3 Classification of Certain Business Entities 發布日期 10/17/2014
編號 201442038 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 10/17/2014
編號 201442037 UILC 103.02-02 主題 On Behalf Of 發布日期 10/17/2014
編號 201442037 UILC 115.00-00 主題 Income of States, Municipalities, etc. 發布日期 10/17/2014
編號 201442036 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 10/17/2014
編號 201442036 UILC 9100.31-00 主題 Reg. 301.7701-3 Classification of Certain Business Entities 發布日期 10/17/2014
編號 201442035 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 10/17/2014
編號 201442035 UILC 9100.31-00 主題 Reg. 301.7701-3 Classification of Certain Business Entities 發布日期 10/17/2014
編號 201442034 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 10/17/2014
編號 201442034 UILC 9100.31-00 主題 Reg. 301.7701-3 Classification of Certain Business Entities 發布日期 10/17/2014
編號 201442033 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 10/17/2014
編號 201442033 UILC 9100.31-00 主題 Reg. 301.7701-3 Classification of Certain Business Entities 發布日期 10/17/2014
編號 201442032 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 10/17/2014
編號 201442032 UILC 9100.31-00 主題 Reg. 301.7701-3 Classification of Certain Business Entities 發布日期 10/17/2014
編號 201442031 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 10/17/2014
編號 201442031 UILC 9100.31-00 主題 Reg. 301.7701-3 Classification of Certain Business Entities 發布日期 10/17/2014