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 199912020 UILC 9100.07-00 主題 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 發布日期 03/26/1999
編號 199912019 UILC 368.04-00 主題 Assets for Control of Transferee (Type "D") 發布日期 03/26/1999
編號 199912019 UILC 355.00-00 主題 Distribution of Stock and Securities of a Controlled Corporation 發布日期 03/26/1999
編號 199912018 UILC 468A.04-02 主題 Revised Schedules 發布日期 03/26/1999
編號 199912017 UILC 468A.04-02 主題 Revised Schedules 發布日期 03/26/1999
編號 199912016 UILC 2503.11-06 主題 Withdrawal Powers ("Crummey" Issue) 發布日期 03/26/1999
編號 199912016 UILC 2036.00-00 主題 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 發布日期 03/26/1999
編號 199912015 UILC 877.01-00 主題 Principal Purpose--the Avoidance of Tax 發布日期 03/26/1999
編號 199912014 UILC 877.01-00 主題 Principal Purpose--the Avoidance of Tax 發布日期 03/26/1999
編號 199912013 UILC 468A.04-02 主題 Revised Schedules 發布日期 03/26/1999
編號 199912013 UILC 7701.02-00 主題 Partnerships v. Associations 發布日期 03/26/1999
編號 199912012 UILC 2601.00-00 主題 Tax On Generation Skipping Transfers 發布日期 03/26/1999
編號 199912011 UILC 42.14-00 主題 Secretary's Authority to Provide Regulations 發布日期 03/26/1999
編號 199912010 UILC 901.00-00 主題 Taxes of Foreign Countries and of Possessions of U.S. 發布日期 03/26/1999
編號 199912010 UILC 903.00-00 主題 Credit for Taxes in Lieu of Income, etc., Taxes 發布日期 03/26/1999
編號 199912009 UILC 332.01-00 主題 Nonrecognition of Gain or Loss 發布日期 03/26/1999
編號 199912008 UILC 368.00-00 主題 Definitions Relating to Corporate Reorganizations 發布日期 03/26/1999
編號 199912007 UILC 108.02-00 主題 Reduction of Tax Attributes 發布日期 03/26/1999
編號 199912006 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 03/26/1999
編號 199912005 UILC 166.00-00 主題 Bad Debts 發布日期 03/26/1999
編號 199912004 UILC 83.13-00 主題 Rabbi Trusts 發布日期 03/26/1999
編號 199912004 UILC 457.05-00 主題 Eligible Deferred Compensation Plan Defined 發布日期 03/26/1999
編號 199912004 UILC 671.02-00 主題 Persons Treated as Grantors 發布日期 03/26/1999
編號 199912004 UILC 677.00-00 主題 Income for Benefit of Grantor 發布日期 03/26/1999
編號 199912003 UILC 4980A.00-00 主題 Tax on Excess Distributions from Qualified Retirement Plans 發布日期 03/26/1999