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 200017004 UILC 2601.00-00 主題 Tax On Generation Skipping Transfers 發布日期 04/28/2000
編號 200017003 UILC 6621.01-00 主題 Overpayment and Underpayment Rates 發布日期 04/28/2000
編號 200017002 UILC 351.00-00 主題 Transfer to Corporation Controlled by Transferor 發布日期 04/28/2000
編號 200017002 UILC 832.04-00 主題 Underwriting Income 發布日期 04/28/2000
編號 200016028 UILC 4945.00-00 主題 Excise Taxes on Taxable Expenditures 發布日期 04/21/2000
編號 200016027 UILC 507.03-00 主題 Termination Under Section 507(b)(1)(A) 發布日期 04/21/2000
編號 200016027 UILC 4940.00-00 主題 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 發布日期 04/21/2000
編號 200016027 UILC 4941.00-00 主題 Excise Taxes on Acts of Self-Dealing 發布日期 04/21/2000
編號 200016027 UILC 4942.00-00 主題 Taxes on Failure to Distribute Income 發布日期 04/21/2000
編號 200016027 UILC 4944.00-00 主題 Excise Tax on "Jeopardizing" Investments 發布日期 04/21/2000
編號 200016027 UILC 4945.00-00 主題 Excise Taxes on Taxable Expenditures 發布日期 04/21/2000
編號 200016026 UILC 4942.03-05 主題 Qualifying Distribution 發布日期 04/21/2000
編號 200016026 UILC 4942.03-07 主題 Set-Asides 發布日期 04/21/2000
編號 200016025 UILC 507.00-00 主題 Termination of Private Foundation Status 發布日期 04/21/2000
編號 200016024 UILC 162.36-08 主題 Stock Options 發布日期 04/21/2000
編號 200016023 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 04/21/2000
編號 200016022 UILC 423.00-00 主題 Employee Stock Purchase Plans 發布日期 04/21/2000
編號 200016022 UILC 6039.00-00 主題 Information Required in Connection With Certain Options 發布日期 04/21/2000
編號 200016021 UILC 29.00-00 主題 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 發布日期 04/21/2000
編號 200016021 UILC 702.01-09 主題 Credits 發布日期 04/21/2000
編號 200016020 UILC 46.14-00 主題 Public Utility Property - Section 1.46-3(g) of the Income Tax Regulations 發布日期 04/21/2000
編號 200016019 UILC 61.08-00 主題 General Exclusions From Gross Income 發布日期 04/21/2000
編號 200016019 UILC 61.44-00 主題 Recovery of Items Previously Deducted--Tax Benefit 發布日期 04/21/2000
編號 200016019 UILC 165.07-00 主題 Disaster Losses 發布日期 04/21/2000
編號 200016018 UILC 6013.04-00 主題 Joint and Several Liability 發布日期 04/21/2000