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 200038050 UILC 1223.02-00 主題 Donor and Donee 發布日期 09/22/2000
編號 200038049 UILC 511.00-00 主題 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 發布日期 09/22/2000
編號 200038048 UILC 4945.01-00 主題 Initial 10% Tax on Expenditures 發布日期 09/22/2000
編號 200038048 UILC 4945.02-00 主題 Additional 100% Tax on Uncorrected Expenditures 發布日期 09/22/2000
編號 200038047 UILC 7612.00-00 主題 Special procedures for summonses for computer software 發布日期 09/22/2000
編號 200038046 UILC 7508.00-00 主題 Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone 發布日期 09/22/2000
編號 200038045 UILC 3121.10-00 主題 Not Employees Under Section 530 of 1978 Revenue Act 發布日期 09/22/2000
編號 200038045 UILC 3121.10-07 主題 Classification Settlement Program 發布日期 09/22/2000
編號 200038045 UILC 3121.04-15 主題 Corporate Officers and Directors 發布日期 09/22/2000
編號 200038045 UILC 3509.00-00 主題 Determination of Employer's Liability for Certain Employment Taxes 發布日期 09/22/2000
編號 200038044 UILC 61.09-18 主題 Discharge of Indebtedness 發布日期 09/22/2000
編號 200038043 UILC 6707.00-00 主題 Failure to Furnish Information Regarding Tax Shelters (See Also 6111.00-00) 發布日期 09/22/2000
編號 200038042 UILC 6109.03-00 主題 Employer ID Numbers 發布日期 09/22/2000
編號 200038041 UILC 6050I.00-00 主題 Returns Relating to Cash Received in Trade or Business 發布日期 09/22/2000
編號 200038040 UILC 9999.98-00 主題 Not Able to Identify Under Present List 發布日期 09/22/2000
編號 200038039 UILC 368.01-00 主題 Statutory Merger or Consolidation (Type "A") 發布日期 09/22/2000
編號 200038038 UILC 1362.01-03 主題 Late Elections 發布日期 09/22/2000
編號 200038037 UILC 368.06-00 主題 Change in Identity, etc. (Type "F") 發布日期 09/22/2000
編號 200038037 UILC 355.01-00 主題 Spin-Off 發布日期 09/22/2000
編號 200038036 UILC 1362.01-03 主題 Late Elections 發布日期 09/22/2000
編號 200038035 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 09/22/2000
編號 200038035 UILC 2652.01-02 主題 Special Election for QTIP 發布日期 09/22/2000
編號 200038035 UILC 2654.00-00 主題 Special Rules 發布日期 09/22/2000
編號 200038034 UILC 355.01-01 主題 Split-Off 發布日期 09/22/2000
編號 200038034 UILC 368.04-00 主題 Assets for Control of Transferee (Type "D") 發布日期 09/22/2000