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 200915023 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/10/2009
숫자 200915023 UILC 7701.00-00 주제 Definitions 출시일 04/10/2009
숫자 200915023 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 04/10/2009
숫자 200915022 UILC 115.00-00 주제 Income of States, Municipalities, etc. 출시일 04/10/2009
숫자 200915022 UILC 6012.00-00 주제 Persons Required to Make Returns of Income (Required v. Not Required) 출시일 04/10/2009
숫자 200915021 UILC 1362.01-03 주제 Late Elections 출시일 04/10/2009
숫자 200915020 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 04/10/2009
숫자 200915019 UILC 1362.01-03 주제 Late Elections 출시일 04/10/2009
숫자 200915018 UILC 1362.01-03 주제 Late Elections 출시일 04/10/2009
숫자 200915017 UILC 106.00-00 주제 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 출시일 04/10/2009
숫자 200915017 UILC 115.00-00 주제 Income of States, Municipalities, etc. 출시일 04/10/2009
숫자 200915016 UILC 106.00-00 주제 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 출시일 04/10/2009
숫자 200915016 UILC 115.00-00 주제 Income of States, Municipalities, etc. 출시일 04/10/2009
숫자 200915015 UILC 106.00-00 주제 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 출시일 04/10/2009
숫자 200915015 UILC 115.00-00 주제 Income of States, Municipalities, etc. 출시일 04/10/2009
숫자 200915014 UILC 4982.00-00 주제 Excise Tax on Undistributed Income of Regulated Investment Companies 출시일 04/10/2009
숫자 200915014 UILC 4982.05-00 주제 Definitions and Special Rules 출시일 04/10/2009
숫자 200915014 UILC 4982.05-01 주제 Capital Gain Net Income 출시일 04/10/2009
숫자 200915013 UILC 897.00-00 주제 Disposition of Investment in United States Real Property 출시일 04/10/2009
숫자 200915013 UILC 1445.02-08 주제 Transferred Interest In a Domestic Corporation That Is Not a U.S. Real Property Holding Corporation (See Also 897.02) 출시일 04/10/2009
숫자 200915013 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/10/2009
숫자 200915013 UILC 9100.22-00 주제 Other 출시일 04/10/2009
숫자 200915012 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 04/10/2009
숫자 200915011 UILC 7701.00-00 주제 Definitions 출시일 04/10/2009
숫자 200915011 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/10/2009