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 200203021 UILC 302.05-01 주제 Waiver of Family Attribution by Individual 출시일 01/18/2002
숫자 200203020 UILC 861.08-02 주제 Apportionment 출시일 01/18/2002
숫자 200203019 UILC 4261.00-00 주제 Transportation of Persons by Air (Taxable v. Nontaxable) 출시일 01/18/2002
숫자 200203018 UILC 83.00-00 주제 Property Transferred in Connection With Performance of Services 출시일 01/18/2002
숫자 200203017 UILC 1362.02-03 주제 Passive Investment Income 출시일 01/18/2002
숫자 200203016 UILC 832.05-00 주제 Premiums Earned 출시일 01/18/2002
숫자 200203015 UILC 367.03-00 주제 Treatment of Transfers of Stock or Securities to Foreign Corporations 출시일 01/18/2002
숫자 200203014 UILC 7805.05-00 주제 Effect of Private Rulings 출시일 01/18/2002
숫자 200203014 UILC 42.04-00 주제 Eligible Basis 출시일 01/18/2002
숫자 200203013 UILC 7805.05-00 주제 Effect of Private Rulings 출시일 01/18/2002
숫자 200203013 UILC 42.04-00 주제 Eligible Basis 출시일 01/18/2002
숫자 200203012 UILC 7805.05-00 주제 Effect of Private Rulings 출시일 01/18/2002
숫자 200203012 UILC 42.04-00 주제 Eligible Basis 출시일 01/18/2002
숫자 200203011 UILC 7805.05-00 주제 Effect of Private Rulings 출시일 01/18/2002
숫자 200203011 UILC 42.04-00 주제 Eligible Basis 출시일 01/18/2002
숫자 200203010 UILC 61.00-00 주제 Gross Income v. Not Gross Income 출시일 01/18/2002
숫자 200203009 UILC 168.20-00 주제 Classification of Property 출시일 01/18/2002
숫자 200203008 UILC 468A.04-02 주제 Revised Schedules 출시일 01/18/2002
숫자 200203008 UILC 468A.03-04 주제 Formulas or Other Methods 출시일 01/18/2002
숫자 200203007 UILC 1502.77-00 주제 Common Parent Agent for Subsidiaries 출시일 01/18/2002
숫자 200203007 UILC 1502.98-00 주제 Application of Section 382 with Respect to a Consolidated Group 출시일 01/18/2002
숫자 200203007 UILC 6229.07-00 주제 Assessment of Partnership Items, Converted to Nonpartnership Items 출시일 01/18/2002
숫자 200203007 UILC 6503.06-00 주제 Extensions for Payment of Tax Attributable to Recoveries of Foreign Expropriation Losses 출시일 01/18/2002
숫자 200203006 UILC 451.14-00 주제 Constructive Receipt 출시일 01/18/2002
숫자 200203005 UILC 3121.04-18 주제 Insurance Salesmen 출시일 01/18/2002