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 200131016 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 08/03/2001
숫자 200131015 UILC 163.00-00 주제 Interest 출시일 08/03/2001
숫자 200131015 UILC 263.21-00 주제 Interest and Carrying Costs - Straddles 출시일 08/03/2001
숫자 200131015 UILC 1092.00-00 주제 Straddles 출시일 08/03/2001
숫자 200131014 UILC 1031.00-00 주제 Exchange of Property Held for Productive Use or Investment 출시일 08/03/2001
숫자 200131013 UILC 704.00-00 주제 Partner's Distributive Share 출시일 08/03/2001
숫자 200131013 UILC 704.01-01 주제 Economic Effect Substantiality 출시일 08/03/2001
숫자 200131013 UILC 704.01-03 주제 Substantiality 출시일 08/03/2001
숫자 200131013 UILC 704.02-00 주제 Partner's Interest in Partnership 출시일 08/03/2001
숫자 200131013 UILC 752.00-00 주제 Treatment of Certain Liabilities 출시일 08/03/2001
숫자 200131013 UILC 752.06-00 주제 Sharing Recourse Liabilities 출시일 08/03/2001
숫자 200131013 UILC 752.07-00 주제 Sharing Non-recourse Liabilities 출시일 08/03/2001
숫자 200131012 UILC 924.01-00 주제 Definition of Foreign Trading Gross Receipts 출시일 08/03/2001
숫자 200131012 UILC 927.01-00 주제 Definition of Export Property 출시일 08/03/2001
숫자 200131011 UILC 106.00-00 주제 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 출시일 08/03/2001
숫자 200131011 UILC 457.01-00 주제 Year of Inclusion in Gross Income 출시일 08/03/2001
숫자 200131011 UILC 457.05-00 주제 Eligible Deferred Compensation Plan Defined 출시일 08/03/2001
숫자 200131010 UILC 860D.01-00 주제 Election 출시일 08/03/2001
숫자 200131010 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 08/03/2001
숫자 200131009 UILC 1362.01-03 주제 Late Elections 출시일 08/03/2001
숫자 200131008 UILC 7701.00-00 주제 Definitions 출시일 08/03/2001
숫자 200131007 UILC 41.51-00 주제 Qualified Research Expenses 출시일 08/03/2001
숫자 200131006 UILC 451.19-00 주제 Accrual Method 출시일 08/03/2001
숫자 200131005 UILC 461.06-01 주제 Accrual Basis 출시일 08/03/2001
숫자 200131004 UILC 1362.01-03 주제 Late Elections 출시일 08/03/2001