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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숫자 UILC 주제 출시일
숫자 201027044 UILC 7701.00-00 주제 Definitions 출시일 07/09/2010
숫자 201027044 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 07/09/2010
숫자 201027043 UILC 1362.01-03 주제 Late Elections 출시일 07/09/2010
숫자 201027042 UILC 1362.01-03 주제 Late Elections 출시일 07/09/2010
숫자 201027041 UILC 9114.03-47 주제 Russian Federation 출시일 07/09/2010
숫자 201027041 UILC 9114.01-14 주제 Independent Personal Services 출시일 07/09/2010
숫자 201027041 UILC 894.07-01 주제 Income Exempt by Treaty 출시일 07/09/2010
숫자 201027041 UILC 875.00-00 주제 Partnerships; Beneficiaries of Estates or Trusts 출시일 07/09/2010
숫자 201027040 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 07/09/2010
숫자 201027040 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/09/2010
숫자 201027039 UILC 7701.00-00 주제 Definitions 출시일 07/09/2010
숫자 201027039 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 07/09/2010
숫자 201027038 UILC 817.00-00 주제 Treatment of Variable Contracts 출시일 07/09/2010
숫자 201027037 UILC 1362.01-03 주제 Late Elections 출시일 07/09/2010
숫자 201027036 UILC 952.00-00 주제 Subpart F Income Defined 출시일 07/09/2010
숫자 201027036 UILC 964.01-00 주제 Earnings and Profits 출시일 07/09/2010
숫자 201027036 UILC 1031.00-00 주제 Exchange of Property Held for Productive Use or Investment 출시일 07/09/2010
숫자 201027035 UILC 61.09-18 주제 Discharge of Indebtedness 출시일 07/09/2010
숫자 201027034 UILC 2642.00-00 주제 Inclusion Ratio 출시일 07/09/2010
숫자 201027033 UILC 1362.01-03 주제 Late Elections 출시일 07/09/2010
숫자 201027032 UILC 1362.01-03 주제 Late Elections 출시일 07/09/2010
숫자 201027031 UILC 691.01-00 주제 Includibility of Item as Income in Respect of Decedent Generally 출시일 07/09/2010
숫자 201027030 UILC 382.12-06 주제 Fluctuation in Value 출시일 07/09/2010
숫자 201027030 UILC 382.07-00 주제 Ownership Change 출시일 07/09/2010
숫자 201027029 UILC 1362.01-03 주제 Late Elections 출시일 07/09/2010