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 200202054 UILC 1362.01-03 주제 Late Elections 출시일 01/11/2002
숫자 200202054 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/11/2002
숫자 200202053 UILC 754.02-00 주제 Timeliness of Election 출시일 01/11/2002
숫자 200202053 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/11/2002
숫자 200202052 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/11/2002
숫자 200202051 UILC 1362.01-03 주제 Late Elections 출시일 01/11/2002
숫자 200202050 UILC 3231.01-00 주제 Employers v. Not Employers 출시일 01/11/2002
숫자 200202049 UILC 338.01-02 주제 Time in which Election must be made 출시일 01/11/2002
숫자 200202049 UILC 9100.06-00 주제 Section 338(g); Election Under Section 1.338-1T(c)(1) 출시일 01/11/2002
숫자 200202048 UILC 45.01-00 주제 In General 출시일 01/11/2002
숫자 200202047 UILC 355.01-00 주제 Spin-Off 출시일 01/11/2002
숫자 200202047 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 01/11/2002
숫자 200202046 UILC 338.01-02 주제 Time in which Election must be made 출시일 01/11/2002
숫자 200202046 UILC 9100.06-00 주제 Section 338(g); Election Under Section 1.338-1T(c)(1) 출시일 01/11/2002
숫자 200202045 UILC 460.00-00 주제 Special Rules for Long-Term Contracts 출시일 01/11/2002
숫자 200202045 UILC 460.05-00 주제 Definition of Long-Term Contract (See Also 451) 출시일 01/11/2002
숫자 200202044 UILC 382.12-16 주제 Controlled Groups 출시일 01/11/2002
숫자 200202044 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/11/2002
숫자 200202043 UILC 382.12-16 주제 Controlled Groups 출시일 01/11/2002
숫자 200202043 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/11/2002
숫자 200202042 UILC 1362.01-03 주제 Late Elections 출시일 01/11/2002
숫자 200202041 UILC 1362.01-03 주제 Late Elections 출시일 01/11/2002
숫자 200202040 UILC 1362.01-03 주제 Late Elections 출시일 01/11/2002
숫자 200202039 UILC 1362.01-03 주제 Late Elections 출시일 01/11/2002
숫자 200202038 UILC 1362.01-03 주제 Late Elections 출시일 01/11/2002