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 200523021 UILC 1503.04-04 주제 Dual Resident Corporation 출시일 06/10/2005
숫자 200523021 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/10/2005
숫자 200523021 UILC 9100.22-00 주제 Other 출시일 06/10/2005
숫자 200523020 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/10/2005
숫자 200523020 UILC 1503.04-00 주제 Dual Consolidated Loss 출시일 06/10/2005
숫자 200523020 UILC 1503.04-04 주제 Dual Resident Corporation 출시일 06/10/2005
숫자 200523020 UILC 1503.04-07 주제 Recapture 출시일 06/10/2005
숫자 200523019 UILC 1503.00-00 주제 Computation and Payment of Taxes 출시일 06/10/2005
숫자 200523019 UILC 1503.04-00 주제 Dual Consolidated Loss 출시일 06/10/2005
숫자 200523019 UILC 1503.04-04 주제 Dual Resident Corporation 출시일 06/10/2005
숫자 200523019 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/10/2005
숫자 200523019 UILC 9100.22-00 주제 Other 출시일 06/10/2005
숫자 200523018 UILC 1361.05-00 주제 Qualified Subchapter S Subsidiary 출시일 06/10/2005
숫자 200523018 UILC 1362.01-03 주제 Late Elections 출시일 06/10/2005
숫자 200523018 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/10/2005
숫자 200523017 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 06/10/2005
숫자 200523017 UILC 754.02-00 주제 Timeliness of Election 출시일 06/10/2005
숫자 200523016 UILC 1362.01-03 주제 Late Elections 출시일 06/10/2005
숫자 200523015 UILC 2032A.08-04 주제 Perfecting Elections and Agreements 출시일 06/10/2005
숫자 200523015 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/10/2005
숫자 200523014 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 06/10/2005
숫자 200523013 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 06/10/2005
숫자 200523012 UILC 115.00-00 주제 Income of States, Municipalities, etc. 출시일 06/10/2005
숫자 200523011 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 06/10/2005
숫자 200523010 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 06/10/2005