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.

  1. Enter a term in the Find box.
  2. Click the Search button.
도움말 찾기
숫자 UILC 주제 출시일
숫자 200521023 UILC 305.13-00 주제 Deemed Distributions 출시일 05/27/2005
숫자 200521022 UILC 9100.01-00 주제 Section 42; Low-Income Housing Credit 출시일 05/27/2005
숫자 200521021 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 05/27/2005
숫자 200521021 UILC 1045.00-00 주제 Rollover of Gain from One Qualified Business Stock to Another 출시일 05/27/2005
숫자 200521021 UILC 1202.00-00 주제 50-Percent Exclusion for Gain from Certain Small Business Stocks 출시일 05/27/2005
숫자 200521020 UILC 1362.01-03 주제 Late Elections 출시일 05/27/2005
숫자 200521019 UILC 1362.01-03 주제 Late Elections 출시일 05/27/2005
숫자 200521018 UILC 1502.75-00 주제 Filing Requirements 출시일 05/27/2005
숫자 200521017 UILC 4041.00-00 주제 Special Fuels Tax (Taxable v. Not Taxable) 출시일 05/27/2005
숫자 200521016 UILC 877.00-00 주제 Expatriation to Avoid Tax 출시일 05/27/2005
숫자 200521015 UILC 877.00-00 주제 Expatriation to Avoid Tax 출시일 05/27/2005
숫자 200521014 UILC 6166.00-00 주제 Extension of Time to Pay Estate Tax 출시일 05/27/2005
숫자 200521014 UILC 6166.03-00 주제 Active Trade or Business 출시일 05/27/2005
숫자 200521014 UILC 6166.50-00 주제 Extension of Time For Payment of Estate Where Estate Consists Largely of Interest in Closely Held Business 출시일 05/27/2005
숫자 200521014 UILC 6166.51-00 주제 Business Enterprise 출시일 05/27/2005
숫자 200521013 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 05/27/2005
숫자 200521012 UILC 933.00-00 주제 Income From Sources Within Puerto Rico 출시일 05/27/2005
숫자 200521012 UILC 3405.00-00 주제 Special Rules for Pensions, Annuities, and Certain Other Deferred Income 출시일 05/27/2005
숫자 200521012 UILC 6041.00-00 주제 Information at Source 출시일 05/27/2005
숫자 200521012 UILC 6041A.00-00 주제 Returns Regarding Payments of Remuneration for Services and Direct Sales 출시일 05/27/2005
숫자 200521012 UILC 6047.00-00 주제 Information Relating to Certain Trusts and Annuity Plans (See Also 6652.0300, 6652.04, 7207.0000, and 6704.0000) 출시일 05/27/2005
숫자 200521011 UILC 6050S.00-00 주제 Returns Relating to Higher Education Tuition and Related Expenses 출시일 05/27/2005
숫자 200521010 UILC 3121.02-00 주제 Employment 출시일 05/27/2005
숫자 200521009 UILC 7702.20-00 주제 Correction of Errors 출시일 05/27/2005
숫자 200521008 UILC 7701.00-00 주제 Definitions 출시일 05/27/2005