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 200916024 UILC 6672.03-00 주제 Party Liable 출시일 04/17/2009
숫자 200916023 UILC 731.00-00 주제 Extent of Recognition of Gain or Loss on Distribution 출시일 04/17/2009
숫자 200916023 UILC 752.06-00 주제 Sharing Recourse Liabilities 출시일 04/17/2009
숫자 200916022 UILC 6015.00-00 주제 Innocent spouse (including Sections 66, 6013) 출시일 04/17/2009
숫자 200916021 UILC 301.00-00 주제 Distributions of Property 출시일 04/17/2009
숫자 200916021 UILC 305.03-00 주제 Distributions in Lieu of Money 출시일 04/17/2009
숫자 200916020 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 04/17/2009
숫자 200916020 UILC 1362.01-03 주제 Late Elections 출시일 04/17/2009
숫자 200916019 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 04/17/2009
숫자 200916019 UILC 1362.01-03 주제 Late Elections 출시일 04/17/2009
숫자 200916018 UILC 1362.01-03 주제 Late Elections 출시일 04/17/2009
숫자 200916017 UILC 355.00-00 주제 Distribution of Stock and Securities of a Controlled Corporation 출시일 04/17/2009
숫자 200916017 UILC 355.01-00 주제 Spin-Off 출시일 04/17/2009
숫자 200916017 UILC 368.00-00 주제 Definitions Relating to Corporate Reorganizations 출시일 04/17/2009
숫자 200916017 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 04/17/2009
숫자 200916016 UILC 851.07-00 주제 Treatment of Certain Hedging Transactions 출시일 04/17/2009
숫자 200916016 UILC 851.00-00 주제 Definition of Regulated Investment Company 출시일 04/17/2009
숫자 200916015 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/17/2009
숫자 200916014 UILC 856.01-00 주제 Income Requirements 출시일 04/17/2009
숫자 200916013 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 04/17/2009
숫자 200916012 UILC 162.36-02 주제 Covered Employees 출시일 04/17/2009
숫자 200916011 UILC 7701.00-00 주제 Definitions 출시일 04/17/2009
숫자 200916011 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/17/2009
숫자 200916010 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/17/2009
숫자 200916010 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 04/17/2009