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 200204038 UILC 4974.00-00 主題 Excise Tax on Certain Accumulations in Qualified Retirement Plans 發布日期 01/25/2002
編號 200204037 UILC 4942.03-07 主題 Set-Asides 發布日期 01/25/2002
編號 200204036 UILC 338.01-02 主題 Time in which Election must be made 發布日期 01/25/2002
編號 200204036 UILC 9100.07-00 主題 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 發布日期 01/25/2002
編號 200204035 UILC 302.00-00 主題 Distributions in Redemption of Stock 發布日期 01/25/2002
編號 200204034 UILC 355.00-00 主題 Distribution of Stock and Securities of a Controlled Corporation 發布日期 01/25/2002
編號 200204034 UILC 368.04-00 主題 Assets for Control of Transferee (Type "D") 發布日期 01/25/2002
編號 200204034 UILC 368.06-00 主題 Change in Identity, etc. (Type "F") 發布日期 01/25/2002
編號 200204033 UILC 338.01-02 主題 Time in which Election must be made 發布日期 01/25/2002
編號 200204033 UILC 9100.06-00 主題 Section 338(g); Election Under Section 1.338-1T(c)(1) 發布日期 01/25/2002
編號 200204032 UILC 103.02-01 主題 Political Subdivisions 發布日期 01/25/2002
編號 200204031 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 01/25/2002
編號 200204031 UILC 7701.00-00 主題 Definitions 發布日期 01/25/2002
編號 200204030 UILC 29.00-00 主題 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 發布日期 01/25/2002
編號 200204029 UILC 337.00-00 主題 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 發布日期 01/25/2002
編號 200204029 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 01/25/2002
編號 200204028 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 01/25/2002
編號 200204027 UILC 1362.04-00 主題 Inadvertent Terminations 發布日期 01/25/2002
編號 200204026 UILC 41.01-00 主題 Alternative Incremental Credit 發布日期 01/25/2002
編號 200204025 UILC 9100.31-00 主題 Reg. 301.7701-3 Classification of Certain Business Entities 發布日期 01/25/2002
編號 200204024 UILC 9100.31-00 主題 Reg. 301.7701-3 Classification of Certain Business Entities 發布日期 01/25/2002
編號 200204023 UILC 704.00-00 主題 Partner's Distributive Share 發布日期 01/25/2002
編號 200204022 UILC 2518.00-00 主題 Disclaimers 發布日期 01/25/2002
編號 200204022 UILC 2055.00-00 主題 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 發布日期 01/25/2002
編號 200204022 UILC 2056.08-00 主題 Special Rule for Charitable Remainder Trusts 發布日期 01/25/2002