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 200130011 UILC 382.00-00 주제 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 출시일 07/27/2001
숫자 200130010 UILC 263.21-00 주제 Interest and Carrying Costs - Straddles 출시일 07/27/2001
숫자 200130010 UILC 385.03-00 주제 New Financial Products 출시일 07/27/2001
숫자 200130010 UILC 385.03-02 주제 Debt v. Equity Issues 출시일 07/27/2001
숫자 200130010 UILC 1001.00-00 주제 Determination of Amount of and Recognition of Gain or Loss 출시일 07/27/2001
숫자 200130010 UILC 1092.00-00 주제 Straddles 출시일 07/27/2001
숫자 200130009 UILC 61.03-00 주제 Loan or Mortgage v. Sale 출시일 07/27/2001
숫자 200130009 UILC 1001.02-00 주제 Amount Realized 출시일 07/27/2001
숫자 200130009 UILC 1286.00-00 주제 Tax Treatment of Stripped Bonds 출시일 07/27/2001
숫자 200130008 UILC 83.00-00 주제 Property Transferred in Connection With Performance of Services 출시일 07/27/2001
숫자 200130008 UILC 451.14-00 주제 Constructive Receipt 출시일 07/27/2001
숫자 200130008 UILC 1361.01-04 주제 More than One Class of Stock 출시일 07/27/2001
숫자 200130007 UILC 952.05-00 주제 Earnings and Profits Limitations 출시일 07/27/2001
숫자 200130007 UILC 952.05-04 주제 Chain Deficits 출시일 07/27/2001
숫자 200130006 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/27/2001
숫자 200130005 UILC 104.02-00 주제 Workmen's Compensation 출시일 07/27/2001
숫자 200130004 UILC 1502.20-00 주제 Loss Disallowance Rule 출시일 07/27/2001
숫자 200130004 UILC 9100.28-00 주제 Regulation Section 1.1502-20; Loss Disallowance Rule 출시일 07/27/2001
숫자 200130003 UILC 355.01-00 주제 Spin-Off 출시일 07/27/2001
숫자 200130003 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 07/27/2001
숫자 200130002 UILC 1221.08-00 주제 Sale of Entire Business 출시일 07/27/2001
숫자 200130001 UILC 1031.05-00 주제 Deferred Exchanges 출시일 07/27/2001
숫자 200129041 UILC 4941.04-00 주제 Definition of Self-Dealing 출시일 07/20/2001
숫자 200129041 UILC 4945.04-05 주제 Grants to Organizations 출시일 07/20/2001
숫자 200129041 UILC 4945.04-06 주제 Expenditure Responsibility 출시일 07/20/2001