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 199949009 UILC 4999.00-00 主題 Golden Parachute Payments 發布日期 12/10/1999
編號 199949008 UILC 162.00-00 主題 Trade or Business (Deductible v. Not Deductible) 發布日期 12/10/1999
編號 199949008 UILC 461.00-00 主題 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 發布日期 12/10/1999
編號 199949008 UILC 468B.00-00 主題 Special Rules For Designated Settlement Funds 發布日期 12/10/1999
編號 199949008 UILC 468B.03-00 主題 Deduction Not Allowed For Transfer of Insurance Amounts 發布日期 12/10/1999
編號 199949008 UILC 468B.06-00 主題 Other Funds 發布日期 12/10/1999
編號 199949007 UILC 9100.09-00 主題 Section 442; Accounting Periods 發布日期 12/10/1999
編號 199949006 UILC 6103.08-00 主題 Disclosure to Departments of Treasury or Justice Employees for Tax Administration Purposes 發布日期 12/10/1999
編號 199949004 UILC 4001.00-00 主題 Passenger Vehicles 發布日期 12/10/1999
編號 199949003 UILC 263.03-02 主題 Repair v. Permanent Improvement 發布日期 12/10/1999
編號 199949003 UILC 162.16-04 主題 Capital Expenditure v. Repair 發布日期 12/10/1999
編號 199949002 UILC 269.07-00 主題 Consolidated Returns 發布日期 12/10/1999
編號 199949002 UILC 382.00-00 主題 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 發布日期 12/10/1999
編號 199949002 UILC 1502.21-00 主題 Consolidated Net Operating Loss Deduction 發布日期 12/10/1999
編號 199949001 UILC 304.02-04 主題 Distribution to which Section 301 Applies 發布日期 12/10/1999
編號 199949001 UILC 301.02-02 主題 Exceeds Earnings and Profits 發布日期 12/10/1999
編號 199949001 UILC 961.00-00 主題 Adjustments to Basis of Stock In Controlled Foreign Corporations and of Other Property (Increase v. Reduction) 發布日期 12/10/1999
編號 199949001 UILC 986.03-00 主題 Previously Taxed Earnings and Profits 發布日期 12/10/1999
編號 199948040 UILC 61.40-00 主題 Governmental Benefits and Subsidies 發布日期 12/03/1999
編號 199948039 UILC 402.08-05 主題 By a Surviving Spouse 發布日期 12/03/1999
編號 199948039 UILC 4974.00-00 主題 Excise Tax on Certain Accumulations in Qualified Retirement Plans 發布日期 12/03/1999
編號 199948038 UILC 9999.98-00 主題 Not Able to Identify Under Present List 發布日期 12/03/1999
編號 199948037 UILC 414.01-00 主題 Service for Predecessor Employer 發布日期 12/03/1999
編號 199948036 UILC 408.03-00 主題 Rollover Contributions 發布日期 12/03/1999
編號 199948035 UILC 414.08-00 主題 Church Plan 發布日期 12/03/1999