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 200152028 UILC 171.00-00 주제 Amortization of Bond Premium 출시일 12/28/2001
숫자 200152028 UILC 381.04-03 주제 Change With Consent of Commissioner 출시일 12/28/2001
숫자 200152028 UILC 446.24-00 주제 Amortizable Bond Premium 출시일 12/28/2001
숫자 200152027 UILC 103.00-00 주제 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 출시일 12/28/2001
숫자 200152027 UILC 148.00-00 주제 Arbitrage 출시일 12/28/2001
숫자 200152027 UILC 148.05-00 주제 Temporary Period Exception 출시일 12/28/2001
숫자 200152027 UILC 148.08-00 주제 Required Rebate to the U.S. 출시일 12/28/2001
숫자 200152026 UILC 2041.03-00 주제 General Power v. Not a General Power 출시일 12/28/2001
숫자 200152026 UILC 2056.07-02 주제 Partial Election 출시일 12/28/2001
숫자 200152026 UILC 2601.04-01 주제 Wills or Revocable Trusts Executed Before October 22, 1986 출시일 12/28/2001
숫자 200152025 UILC 9100.10-01 주제 Accounting Methods 출시일 12/28/2001
숫자 200152024 UILC 168.20-00 주제 Classification of Property 출시일 12/28/2001
숫자 200152024 UILC 446.04-17 주제 Change in Method of Accounting for Depreciation 출시일 12/28/2001
숫자 200152023 UILC 9100.22-00 주제 Other 출시일 12/28/2001
숫자 200152023 UILC 1503.04-04 주제 Dual Resident Corporation 출시일 12/28/2001
숫자 200152022 UILC 3231.01-00 주제 Employers v. Not Employers 출시일 12/28/2001
숫자 200152021 UILC 3231.01-00 주제 Employers v. Not Employers 출시일 12/28/2001
숫자 200152020 UILC 1362.01-03 주제 Late Elections 출시일 12/28/2001
숫자 200152019 UILC 1362.01-03 주제 Late Elections 출시일 12/28/2001
숫자 200152018 UILC 170.00-00 주제 Charitable, Etc. Contributions and Gifts 출시일 12/28/2001
숫자 200152018 UILC 1011.00-00 주제 Adjusted Basis for Determining Gain or Loss 출시일 12/28/2001
숫자 200152018 UILC 2522.00-00 주제 Charitable and Similar Gifts (Deductible v. Not Deductible) 출시일 12/28/2001
숫자 200152017 UILC 104.00-00 주제 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 출시일 12/28/2001
숫자 200152016 UILC 446.04-17 주제 Change in Method of Accounting for Depreciation 출시일 12/28/2001
숫자 200152015 UILC 1362.01-03 주제 Late Elections 출시일 12/28/2001