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 200037027 UILC 863.02-00 主題 Partly From Sources Within and Partly From Sources Without U.S. 發布日期 09/15/2000
編號 200037026 UILC 9100.15-00 主題 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 發布日期 09/15/2000
編號 200037025 UILC 1362.01-03 主題 Late Elections 發布日期 09/15/2000
編號 200037024 UILC 1362.01-03 主題 Late Elections 發布日期 09/15/2000
編號 200037023 UILC 1362.04-00 主題 Inadvertent Terminations 發布日期 09/15/2000
編號 200037022 UILC 1362.01-03 主題 Late Elections 發布日期 09/15/2000
編號 200037021 UILC 1362.01-02 主題 Election After Termination 發布日期 09/15/2000
編號 200037020 UILC 468A.00-00 主題 Special Rules for Decommissioning Cost 發布日期 09/15/2000
編號 200037020 UILC 1012.06-00 主題 Liabilities Assumed as Purchase Price 發布日期 09/15/2000
編號 200037020 UILC 1060.00-00 主題 Special Allocation Rules for Certain Asset Acquisitions 發布日期 09/15/2000
編號 200037019 UILC 338.00-00 主題 Certain Stock Purchases Treated as Asset Acquisitions 發布日期 09/15/2000
編號 200037019 UILC 9100.06-00 主題 Section 338(g); Election Under Section 1.338-1T(c)(1) 發布日期 09/15/2000
編號 200037018 UILC 148.09-00 主題 Penalty in Lieu of Rebate 發布日期 09/15/2000
編號 200037017 UILC 2511.00-00 主題 Transfers in General (Gift v. Not a Gift) 發布日期 09/15/2000
編號 200037017 UILC 2601.00-00 主題 Tax On Generation Skipping Transfers 發布日期 09/15/2000
編號 200037017 UILC 1001.00-00 主題 Determination of Amount of and Recognition of Gain or Loss 發布日期 09/15/2000
編號 200037017 UILC 1015.00-00 主題 Basis of Property Acquired by Gift or Transfer in Trust 發布日期 09/15/2000
編號 200037016 UILC 2511.00-00 主題 Transfers in General (Gift v. Not a Gift) 發布日期 09/15/2000
編號 200037016 UILC 2601.00-00 主題 Tax On Generation Skipping Transfers 發布日期 09/15/2000
編號 200037016 UILC 1001.00-00 主題 Determination of Amount of and Recognition of Gain or Loss 發布日期 09/15/2000
編號 200037016 UILC 1015.00-00 主題 Basis of Property Acquired by Gift or Transfer in Trust 發布日期 09/15/2000
編號 200037015 UILC 2511.00-00 主題 Transfers in General (Gift v. Not a Gift) 發布日期 09/15/2000
編號 200037015 UILC 2601.00-00 主題 Tax On Generation Skipping Transfers 發布日期 09/15/2000
編號 200037015 UILC 1001.00-00 主題 Determination of Amount of and Recognition of Gain or Loss 發布日期 09/15/2000
編號 200037015 UILC 1015.00-00 主題 Basis of Property Acquired by Gift or Transfer in Trust 發布日期 09/15/2000