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 200635014 UILC 507.04-00 주제 Termination Under Section 507(b)(1)(B) 출시일 09/01/2006
숫자 200635013 UILC 401.06-00 주제 Required Distributions 출시일 09/01/2006
숫자 200635013 UILC 401.06-02 주제 Employee Dies Before Entire Interest Distributed 출시일 09/01/2006
숫자 200635013 UILC 402.06-00 주제 Amounts Distributed or Made Available to Beneficiary 출시일 09/01/2006
숫자 200635012 UILC 408.03-00 주제 Rollover Contributions 출시일 09/01/2006
숫자 200635011 UILC 412.06-00 주제 Minimum Funding Waiver 출시일 09/01/2006
숫자 200635010 UILC 263A.04-00 주제 Allocation Methods 출시일 09/01/2006
숫자 200635010 UILC 263A.00-00 주제 Capitalization and Inclusion in Inventory Costs of Certain Expenses 출시일 09/01/2006
숫자 200635009 UILC 103.00-00 주제 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 출시일 09/01/2006
숫자 200635009 UILC 103.02-01 주제 Political Subdivisions 출시일 09/01/2006
숫자 200635008 UILC 7704.03-00 주제 Qualifying Income 출시일 09/01/2006
숫자 200635007 UILC 9100.22-00 주제 Other 출시일 09/01/2006
숫자 200635007 UILC 1503.04-04 주제 Dual Resident Corporation 출시일 09/01/2006
숫자 200635006 UILC 338.01-02 주제 Time in which Election must be made 출시일 09/01/2006
숫자 200635006 UILC 9100.06-00 주제 Section 338(g); Election Under Section 1.338-1T(c)(1) 출시일 09/01/2006
숫자 200635005 UILC 168.24-01 주제 Normalization Rules 출시일 09/01/2006
숫자 200635005 UILC 46.06-00 주제 Limitation In Case of Certain Regulated Companies 출시일 09/01/2006
숫자 200635004 UILC 168.24-01 주제 Normalization Rules 출시일 09/01/2006
숫자 200635004 UILC 46.06-00 주제 Limitation In Case of Certain Regulated Companies 출시일 09/01/2006
숫자 200635003 UILC 337.16-00 주제 Loss Disallowance 출시일 09/01/2006
숫자 200635003 UILC 9100.29-00 주제 Regulation Section 1.337(d); Loss on Stock of Subsidiary 출시일 09/01/2006
숫자 200635002 UILC 7871.00-00 주제 Indian Tribal Governments Treated As States For Certain Purposes 출시일 09/01/2006
숫자 200635001 UILC 7702.20-00 주제 Correction of Errors 출시일 09/01/2006
숫자 200634074 UILC 412.06-00 주제 Minimum Funding Waiver 출시일 08/25/2006
숫자 200634073 UILC 408.03-00 주제 Rollover Contributions 출시일 08/25/2006