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 199903016 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 01/22/1999
編號 199903015 UILC 2055.00-00 主題 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 發布日期 01/22/1999
編號 199903014 UILC 355.01-01 主題 Split-Off 發布日期 01/22/1999
編號 199903014 UILC 368.04-00 主題 Assets for Control of Transferee (Type "D") 發布日期 01/22/1999
編號 199903013 UILC 351.00-00 主題 Transfer to Corporation Controlled by Transferor 發布日期 01/22/1999
編號 199903013 UILC 751.00-00 主題 Unrealized Receivables and Inventory Items 發布日期 01/22/1999
編號 199903012 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 01/22/1999
編號 199903011 UILC 9100.22-00 主題 Other 發布日期 01/22/1999
編號 199903011 UILC 1503.03-00 主題 Dual Resident Corporations (Repealed in 1976) 發布日期 01/22/1999
編號 199903010 UILC 29.00-00 主題 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 發布日期 01/22/1999
編號 199903009 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 01/22/1999
編號 199903008 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 01/22/1999
編號 199903007 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 01/22/1999
編號 199903006 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 01/22/1999
編號 199903005 UILC 42.10-00 主題 Recapture of Credit 發布日期 01/22/1999
編號 199903004 UILC 42.14-00 主題 Secretary's Authority to Provide Regulations 發布日期 01/22/1999
編號 199903003 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 01/22/1999
編號 199903002 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 01/22/1999
編號 199903001 UILC 2055.12-10 主題 Reformations of Nonqualifying Interests 發布日期 01/22/1999
編號 199903001 UILC 664.03-01 主題 Charitable Remainder Annuity Trust 發布日期 01/22/1999
編號 199902018 UILC 9999.98-00 主題 Not Able to Identify Under Present List 發布日期 01/15/1999
編號 199902017 UILC 414.09-00 主題 Certain Employee Contributions 發布日期 01/15/1999
編號 199902016 UILC 501.09-01 主題 Permissible Benefits 發布日期 01/15/1999
編號 199902015 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 01/15/1999
編號 199902014 UILC 2056.07-00 主題 Qualified Terminable Interest Property 發布日期 01/15/1999