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 200802011 UILC 1374.00-00 주제 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 출시일 01/11/2008
숫자 200802010 UILC 2055.00-00 주제 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 출시일 01/11/2008
숫자 200802010 UILC 2518.00-00 주제 Disclaimers 출시일 01/11/2008
숫자 200802009 UILC 355.01-00 주제 Spin-Off 출시일 01/11/2008
숫자 200802009 UILC 368.08-08 주제 Transfers to Controlled Corporations 출시일 01/11/2008
숫자 200802008 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 01/11/2008
숫자 200802007 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 01/11/2008
숫자 200802006 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 01/11/2008
숫자 200802005 UILC 1362.01-03 주제 Late Elections 출시일 01/11/2008
숫자 200802004 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 01/11/2008
숫자 200802004 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 01/11/2008
숫자 200802003 UILC 106.00-00 주제 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 출시일 01/11/2008
숫자 200802003 UILC 115.00-00 주제 Income of States, Municipalities, etc. 출시일 01/11/2008
숫자 200802002 UILC 1361.01-04 주제 More than One Class of Stock 출시일 01/11/2008
숫자 200802002 UILC 1362.01-00 주제 Eligible v. Ineligible 출시일 01/11/2008
숫자 200802002 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 01/11/2008
숫자 200802001 UILC 754.02-00 주제 Timeliness of Election 출시일 01/11/2008
숫자 200802001 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 01/11/2008
숫자 200801041 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 01/04/2008
숫자 200801040 UILC 501.03-01 주제 Employee Benefit Organization (See Also 0501.09-00) 출시일 01/04/2008
숫자 200801039 UILC 162.05-11 주제 Interest 출시일 01/04/2008
숫자 200801039 UILC 461.08-01 주제 Accrual Basis 출시일 01/04/2008
숫자 200801038 UILC 216.00-00 주제 Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder 출시일 01/04/2008
숫자 200801037 UILC 1362.02-03 주제 Passive Investment Income 출시일 01/04/2008
숫자 200801036 UILC 2601.03-01 주제 Irrevocable Trusts 출시일 01/04/2008