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 200208020 UILC 1362.01-03 主題 Late Elections 發布日期 02/22/2002
編號 200208019 UILC 170.14-00 主題 Qualified Conservation Contribution 發布日期 02/22/2002
編號 200208018 UILC 9100.22-00 主題 Other 發布日期 02/22/2002
編號 200208018 UILC 2652.01-02 主題 Special Election for QTIP 發布日期 02/22/2002
編號 200208017 UILC 72.00-00 主題 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 發布日期 02/22/2002
編號 200208017 UILC 368.02-00 主題 Stock for Stock (Type "B") 發布日期 02/22/2002
編號 200208017 UILC 368.05-00 主題 Recapitalization (Type "E") 發布日期 02/22/2002
編號 200208017 UILC 402.00-00 主題 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 發布日期 02/22/2002
編號 200208017 UILC 403.00-00 主題 Taxation of Employee Annuities (Taxable v. Not Taxable) 發布日期 02/22/2002
編號 200208017 UILC 408.00-00 主題 Individual Retirement Accounts 發布日期 02/22/2002
編號 200208016 UILC 108.03-02 主題 S Corporations 發布日期 02/22/2002
編號 200208016 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 02/22/2002
編號 200208015 UILC 877.01-00 主題 Principal Purpose--the Avoidance of Tax 發布日期 02/22/2002
編號 200208014 UILC 146.07-00 主題 Carryforward of Allocation 發布日期 02/22/2002
編號 200208014 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 02/22/2002
編號 200208013 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 02/22/2002
編號 200208012 UILC 1361.05-00 主題 Qualified Subchapter S Subsidiary 發布日期 02/22/2002
編號 200208012 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 02/22/2002
編號 200208011 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 02/22/2002
編號 200208010 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 02/22/2002
編號 200208009 UILC 1362.01-03 主題 Late Elections 發布日期 02/22/2002
編號 200208008 UILC 1362.01-03 主題 Late Elections 發布日期 02/22/2002
編號 200208007 UILC 1362.02-03 主題 Passive Investment Income 發布日期 02/22/2002
編號 200208006 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 02/22/2002
編號 200208006 UILC 1361.05-00 主題 Qualified Subchapter S Subsidiary 發布日期 02/22/2002