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 200910037 UILC 163.00-00 주제 Interest 출시일 03/06/2009
숫자 200910036 UILC 6015.00-00 주제 Innocent spouse (including Sections 66, 6013) 출시일 03/06/2009
숫자 200910036 UILC 6103.05-02 주제 Disclosure of Joint Return 출시일 03/06/2009
숫자 200910035 UILC 6320.00-00 주제 Collection Due Process - Lien 출시일 03/06/2009
숫자 200910034 UILC 6227.02-00 주제 Request for Tax Matters Partner 출시일 03/06/2009
숫자 200910033 UILC 7122.00-00 주제 Offers in Compromises 출시일 03/06/2009
숫자 200910033 UILC 6334.00-00 주제 Property Exempt From Levy 출시일 03/06/2009
숫자 200910033 UILC 7403.05-00 주제 Property Subject v. Not Subject to Enforcement 출시일 03/06/2009
숫자 200910032 UILC 6231.13-00 주제 Items Cease to Be Partnership Items in Certain Cases 출시일 03/06/2009
숫자 200910031 UILC 7121.00-00 주제 Closing Agreements 출시일 03/06/2009
숫자 200910030 UILC 311.00-00 주제 Taxability of Corporation on Distribution 출시일 03/06/2009
숫자 200910030 UILC 1374.00-00 주제 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 출시일 03/06/2009
숫자 200910030 UILC 441.01-00 주제 Definition of Taxable Year 출시일 03/06/2009
숫자 200910029 UILC 61.40-00 주제 Governmental Benefits and Subsidies 출시일 03/06/2009
숫자 200910029 UILC 165.00-00 주제 Deductions For Losses 출시일 03/06/2009
숫자 200910028 UILC 368.01-00 주제 Statutory Merger or Consolidation (Type "A") 출시일 03/06/2009
숫자 200910027 UILC 368.00-00 주제 Definitions Relating to Corporate Reorganizations 출시일 03/06/2009
숫자 200910027 UILC 368.03-00 주제 Stock for Property (Type "C") 출시일 03/06/2009
숫자 200910027 UILC 368.08-00 주제 Continuity of Interest Rule 출시일 03/06/2009
숫자 200910027 UILC 368.08-06 주제 Business Enterprise Continuity 출시일 03/06/2009
숫자 200910026 UILC 368.00-00 주제 Definitions Relating to Corporate Reorganizations 출시일 03/06/2009
숫자 200910026 UILC 368.03-00 주제 Stock for Property (Type "C") 출시일 03/06/2009
숫자 200910026 UILC 368.08-00 주제 Continuity of Interest Rule 출시일 03/06/2009
숫자 200910026 UILC 368.08-06 주제 Business Enterprise Continuity 출시일 03/06/2009
숫자 200910025 UILC 355.01-00 주제 Spin-Off 출시일 03/06/2009