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 199935044 UILC 1362.04-00 主題 Inadvertent Terminations 發布日期 09/03/1999
編號 199935043 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 09/03/1999
編號 199935043 UILC 1362.04-00 主題 Inadvertent Terminations 發布日期 09/03/1999
編號 199935042 UILC 368.08-02 主題 Proprietary Interest Continuity 發布日期 09/03/1999
編號 199935041 UILC 2055.12-05 主題 Unitrusts 發布日期 09/03/1999
編號 199935041 UILC 2055.12-10 主題 Reformations of Nonqualifying Interests 發布日期 09/03/1999
編號 199935040 UILC 1362.02-03 主題 Passive Investment Income 發布日期 09/03/1999
編號 199935039 UILC 877.01-00 主題 Principal Purpose--the Avoidance of Tax 發布日期 09/03/1999
編號 199935038 UILC 877.01-00 主題 Principal Purpose--the Avoidance of Tax 發布日期 09/03/1999
編號 199935037 UILC 337.00-00 主題 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 發布日期 09/03/1999
編號 199935037 UILC 368.08-00 主題 Continuity of Interest Rule 發布日期 09/03/1999
編號 199935036 UILC 877.01-00 主題 Principal Purpose--the Avoidance of Tax 發布日期 09/03/1999
編號 199935035 UILC 362.02-00 主題 Capital Contributions by Nonshareholders 發布日期 09/03/1999
編號 199935034 UILC 337.00-00 主題 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 發布日期 09/03/1999
編號 199935034 UILC 368.08-00 主題 Continuity of Interest Rule 發布日期 09/03/1999
編號 199935033 UILC 3231.01-00 主題 Employers v. Not Employers 發布日期 09/03/1999
編號 199935032 UILC 104.02-00 主題 Workmen's Compensation 發布日期 09/03/1999
編號 199935031 UILC 355.00-00 主題 Distribution of Stock and Securities of a Controlled Corporation 發布日期 09/03/1999
編號 199935030 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 09/03/1999
編號 199935029 UILC 855.00-00 主題 Dividends Paid by Regulated Investment Company After Close of Taxable Year 發布日期 09/03/1999
編號 199935029 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 09/03/1999
編號 199935028 UILC 104.02-00 主題 Workmen's Compensation 發布日期 09/03/1999
編號 199935027 UILC 166.00-00 主題 Bad Debts 發布日期 09/03/1999
編號 199935027 UILC 585.00-00 主題 Reserves for Losses on Loans of Banks 發布日期 09/03/1999
編號 199935027 UILC 1361.00-00 主題 Definitions 發布日期 09/03/1999