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 201423035 UILC 4962.00-00 主題 Abatement of Private Foundation First Tier Taxes In Certain Cases 發布日期 06/12/2014
編號 201423034 UILC 4945.04-04 主題 Grants to Individuals 發布日期 06/12/2014
編號 201423033 UILC 4941.00-00 主題 Excise Taxes on Acts of Self-Dealing 發布日期 06/12/2014
編號 201423032 UILC 4941.00-00 主題 Excise Taxes on Acts of Self-Dealing 發布日期 06/12/2014
編號 201423031 UILC 501.33-00 主題 Private v. Public Interest Served 發布日期 06/12/2014
編號 201423030 UILC 501.03-22 主題 Scholarships, Endowment Funds and Trusts, Student Loans 發布日期 06/12/2014
編號 201423030 UILC 501.03-30 主題 Organizational and Operational Tests 發布日期 06/12/2014
編號 201423030 UILC 512.00-00 主題 Unrelated Business Taxable Income (Taxable v. Not Taxable) 發布日期 06/12/2014
編號 201423030 UILC 513.00-00 主題 Unrelated v. Not Unrelated Trade or Business 發布日期 06/12/2014
編號 201423029 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 06/12/2014
編號 201423028 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 06/12/2014
編號 201423028 UILC 512.00-00 主題 Unrelated Business Taxable Income (Taxable v. Not Taxable) 發布日期 06/12/2014
編號 201423028 UILC 513.00-00 主題 Unrelated v. Not Unrelated Trade or Business 發布日期 06/12/2014
編號 201423027 UILC 501.12-03 主題 Mutual or Cooperative Electric Companies 發布日期 06/12/2014
編號 201423026 UILC 501.03-05 主題 Corporations 發布日期 06/12/2014
編號 201423025 UILC 6211.04-00 主題 Penalties 發布日期 06/06/2014
編號 201423025 UILC 6662A.00-00 主題 Accuracy Related Penalty on Understatements with respect to Reportable Transactions 發布日期 06/06/2014
編號 201423024 UILC 6321.01-00 主題 Property Subject v. Not Subject to Lien (See 6301.12-00) 發布日期 06/06/2014
編號 201423023 UILC 41.00-00 主題 Credit for Increasing Research Activities 發布日期 06/06/2014
編號 201423022 UILC 901.00-00 主題 Taxes of Foreign Countries and of Possessions of U.S. 發布日期 06/06/2014
編號 201423021 UILC 6221.00-00 主題 Tax Treatment Determined At Partnership Level 發布日期 06/06/2014
編號 201423020 UILC 111.01-00 主題 Did Not Reduce Income Tax 發布日期 06/06/2014
編號 201423020 UILC 111.06-00 主題 Tax Refunds 發布日期 06/06/2014
編號 201423020 UILC 61.00-00 主題 Gross Income v. Not Gross Income 發布日期 06/06/2014
編號 201423019 UILC 475.00-00 主題 Mark to Market Accounting Method for Dealers in Securities 發布日期 06/06/2014