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 200205027 UILC 6501.05-00 主題 Fraud--Exception to Period of Limitations (See Also 6653.03-00) 發布日期 02/01/2002
編號 200205027 UILC 6501.05-01 主題 Burden of Proof (Taxpayer v. Commissioner) 發布日期 02/01/2002
編號 200205027 UILC 6501.05-07 主題 Intent v. No Intent to Defraud 發布日期 02/01/2002
編號 200205026 UILC 1362.01-03 主題 Late Elections 發布日期 02/01/2002
編號 200205025 UILC 754.02-00 主題 Timeliness of Election 發布日期 02/01/2002
編號 200205025 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 02/01/2002
編號 200205024 UILC 1362.04-00 主題 Inadvertent Terminations 發布日期 02/01/2002
編號 200205023 UILC 61.43-01 主題 Lease of Property 發布日期 02/01/2002
編號 200205022 UILC 1362.01-03 主題 Late Elections 發布日期 02/01/2002
編號 200205022 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 02/01/2002
編號 200205021 UILC 701.01-00 主題 Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2 發布日期 02/01/2002
編號 200205020 UILC 1362.01-03 主題 Late Elections 發布日期 02/01/2002
編號 200205019 UILC 1362.02-03 主題 Passive Investment Income 發布日期 02/01/2002
編號 200205018 UILC 9100.06-00 主題 Section 338(g); Election Under Section 1.338-1T(c)(1) 發布日期 02/01/2002
編號 200205018 UILC 338.01-02 主題 Time in which Election must be made 發布日期 02/01/2002
編號 200205017 UILC 9100.06-00 主題 Section 338(g); Election Under Section 1.338-1T(c)(1) 發布日期 02/01/2002
編號 200205017 UILC 338.01-02 主題 Time in which Election must be made 發布日期 02/01/2002
編號 200205016 UILC 9100.06-00 主題 Section 338(g); Election Under Section 1.338-1T(c)(1) 發布日期 02/01/2002
編號 200205016 UILC 338.01-02 主題 Time in which Election must be made 發布日期 02/01/2002
編號 200205015 UILC 9100.06-00 主題 Section 338(g); Election Under Section 1.338-1T(c)(1) 發布日期 02/01/2002
編號 200205015 UILC 338.01-02 主題 Time in which Election must be made 發布日期 02/01/2002
編號 200205014 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 02/01/2002
編號 200205014 UILC 7701.00-00 主題 Definitions 發布日期 02/01/2002
編號 200205013 UILC 9100.06-00 主題 Section 338(g); Election Under Section 1.338-1T(c)(1) 發布日期 02/01/2002
編號 200205013 UILC 338.01-02 主題 Time in which Election must be made 發布日期 02/01/2002