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 200145016 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 11/09/2001
숫자 200145015 UILC 1362.01-03 주제 Late Elections 출시일 11/09/2001
숫자 200145014 UILC 1362.01-03 주제 Late Elections 출시일 11/09/2001
숫자 200145013 UILC 61.15-00 주제 Interest 출시일 11/09/2001
숫자 200145013 UILC 1272.06-02 주제 Pools 출시일 11/09/2001
숫자 200145012 UILC 142.04-02 주제 40/60 Test 출시일 11/09/2001
숫자 200145011 UILC 174.00-00 주제 Research and Experimental Expenditures (Deductible v. Not Deductible) 출시일 11/09/2001
숫자 200145010 UILC 446.21-03 주제 Termination Payments 출시일 11/09/2001
숫자 200145009 UILC 368.00-00 주제 Definitions Relating to Corporate Reorganizations 출시일 11/09/2001
숫자 200145009 UILC 108.00-00 주제 Income From Discharge of Indebtedness 출시일 11/09/2001
숫자 200145008 UILC 1504.00-00 주제 Definitions 출시일 11/09/2001
숫자 200145007 UILC 142.04-02 주제 40/60 Test 출시일 11/09/2001
숫자 200145006 UILC 457.00-00 주제 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 출시일 11/09/2001
숫자 200145005 UILC 385.01-00 주제 Debt v. Equity 출시일 11/09/2001
숫자 200145004 UILC 111.01-00 주제 Did Not Reduce Income Tax 출시일 11/09/2001
숫자 200145003 UILC 263.08-00 주제 Leases 출시일 11/09/2001
숫자 200145002 UILC 61.43-01 주제 Lease of Property 출시일 11/09/2001
숫자 200145001 UILC 1033.02-00 주제 Definition of Involuntary Conversion Events 출시일 11/09/2001
숫자 200144031 UILC 168.20-00 주제 Classification of Property 출시일 11/02/2001
숫자 200144030 UILC 6402.00-00 주제 Authority to Make Credits or Refunds 출시일 11/02/2001
숫자 200144029 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 11/02/2001
숫자 200144028 UILC 817.06-00 주제 Other Special Rules 출시일 11/02/2001
숫자 200144028 UILC 338.60-00 주제 Adjusted Gross-Up Basis (AGUB) 출시일 11/02/2001
숫자 200144028 UILC 338.70-00 주제 Allocation of AGUB Among Target Assets 출시일 11/02/2001
숫자 200144028 UILC 1060.00-00 주제 Special Allocation Rules for Certain Asset Acquisitions 출시일 11/02/2001