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 201142004 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 10/21/2011
編號 201142003 UILC 332.00-00 主題 Complete Liquidation of Subsidiaries 發布日期 10/21/2011
編號 201142003 UILC 332.01-00 主題 Nonrecognition of Gain or Loss 發布日期 10/21/2011
編號 201142003 UILC 355.00-00 主題 Distribution of Stock and Securities of a Controlled Corporation 發布日期 10/21/2011
編號 201142003 UILC 355.01-00 主題 Spin-Off 發布日期 10/21/2011
編號 201142003 UILC 361.00-00 主題 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 發布日期 10/21/2011
編號 201142003 UILC 361.02-02 主題 Certain Transfers to Creditors 發布日期 10/21/2011
編號 201142003 UILC 368.04-00 主題 Assets for Control of Transferee (Type "D") 發布日期 10/21/2011
編號 201142002 UILC 457.00-00 主題 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 發布日期 10/21/2011
編號 201142001 UILC 6321.03-00 主題 Lien Priority v. No Lien Priority 發布日期 10/21/2011
編號 201142001 UILC 6321.03-20 主題 Mortgages (See 6323.02-00) 發布日期 10/21/2011
編號 201141023 UILC 419.00-00 主題 Treatment of Funded Welfare Benefit Plans 發布日期 10/14/2011
編號 201141022 UILC 408.03-00 主題 Rollover Contributions 發布日期 10/14/2011
編號 201141021 UILC 501.00-00 主題 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 發布日期 10/14/2011
編號 201141021 UILC 501.03-30 主題 Organizational and Operational Tests 發布日期 10/14/2011
編號 201141020 UILC 6707A.00-00 主題 Penalty for Failure to Include Reportable Transaction Information with Return 發布日期 10/14/2011
編號 201141019 UILC 6222.03-00 主題 Effect of Failure to Notify 發布日期 10/14/2011
編號 201141018 UILC 4261.00-00 主題 Transportation of Persons by Air (Taxable v. Nontaxable) 發布日期 10/14/2011
編號 201141017 UILC 7602.03-00 主題 Defense to Compliance - Other 發布日期 10/14/2011
編號 201141016 UILC 1296.00-00 主題 Passive Foreign Investment Company 發布日期 10/14/2011
編號 201141015 UILC 1296.00-00 主題 Passive Foreign Investment Company 發布日期 10/14/2011
編號 201141014 UILC 1296.00-00 主題 Passive Foreign Investment Company 發布日期 10/14/2011
編號 201141013 UILC 7704.03-00 主題 Qualifying Income 發布日期 10/14/2011
編號 201141012 UILC 367.00-00 主題 Foreign Corporations 發布日期 10/14/2011
編號 201141012 UILC 367.03-00 主題 Treatment of Transfers of Stock or Securities to Foreign Corporations 發布日期 10/14/2011