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 200143014 UILC 2032A.00-00 주제 Valuation of Farm Real Property 출시일 10/26/2001
숫자 200143013 UILC 9100.22-00 주제 Other 출시일 10/26/2001
숫자 200143013 UILC 2056.07-01 주제 Effective Election 출시일 10/26/2001
숫자 200143012 UILC 1362.02-03 주제 Passive Investment Income 출시일 10/26/2001
숫자 200143011 UILC 2055.14-00 주제 Transfers of Easements in Real Property 출시일 10/26/2001
숫자 200143010 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 10/26/2001
숫자 200143009 UILC 338.01-02 주제 Time in which Election must be made 출시일 10/26/2001
숫자 200143009 UILC 9100.06-00 주제 Section 338(g); Election Under Section 1.338-1T(c)(1) 출시일 10/26/2001
숫자 200143008 UILC 7702.20-00 주제 Correction of Errors 출시일 10/26/2001
숫자 200143007 UILC 451.14-00 주제 Constructive Receipt 출시일 10/26/2001
숫자 200143006 UILC 162.25-08 주제 Defending, Settling, etc., Civil Action 출시일 10/26/2001
숫자 200143005 UILC 9111.19-01 주제 Related Criminal Action 출시일 10/26/2001
숫자 200143004 UILC 2511.04-00 주제 Gifts Indirectly Made 출시일 10/26/2001
숫자 200143004 UILC 2512.08-00 주제 Closely Held Stock 출시일 10/26/2001
숫자 200143004 UILC 2703.01-02 주제 Right to Sell or Use Restrictions 출시일 10/26/2001
숫자 200143004 UILC 2703.02-00 주제 Exceptions 출시일 10/26/2001
숫자 200143004 UILC 2704.02-00 주제 Certain Restrictions on Liquidations Disregarded 출시일 10/26/2001
숫자 200143003 UILC 1311.00-00 주제 Correction of Error 출시일 10/26/2001
숫자 200143002 UILC 3231.01-00 주제 Employers v. Not Employers 출시일 10/26/2001
숫자 200143001 UILC 162.00-00 주제 Trade or Business (Deductible v. Not Deductible) 출시일 10/26/2001
숫자 200143001 UILC 163.00-00 주제 Interest 출시일 10/26/2001
숫자 200143001 UILC 461.00-00 주제 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 출시일 10/26/2001
숫자 200143001 UILC 1032.00-00 주제 Exchange of Stock for Property (Recognition v. Nonrecognition) 출시일 10/26/2001
숫자 200143001 UILC 382.00-00 주제 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 출시일 10/26/2001
숫자 200142025 UILC 17.44.00-00 주제 COMPROMISE AND SETTLEMENT: Waiver provisions 출시일 10/19/2001