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 200048016 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 12/01/2000
숫자 200048015 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 12/01/2000
숫자 200048014 UILC 1362.01-03 주제 Late Elections 출시일 12/01/2000
숫자 200048013 UILC 162.00-00 주제 Trade or Business (Deductible v. Not Deductible) 출시일 12/01/2000
숫자 200048012 UILC 446.03-05 주제 Banks and Financial Institutions (See Also 446.06-00|thru 446.11-00) 출시일 12/01/2000
숫자 200048012 UILC 446.04-18 주제 Change in Method of Accounting for Amortizable Section 197 Intangible 출시일 12/01/2000
숫자 200048012 UILC 481.00-00 주제 Adjustments Required by Changes in Method of Accounting 출시일 12/01/2000
숫자 200048011 UILC 1442.00-00 주제 Withholding of Tax on Foreign Corporations (Required v. Not Required) 출시일 12/01/2000
숫자 200048010 UILC 1362.01-03 주제 Late Elections 출시일 12/01/2000
숫자 200048009 UILC 338.05-00 주제 Elective Recognition of Gain or Loss by Target Corporation - Together with Nonrecognition of Gain or Loss on Stock Sold by Selling Consolidated Group 출시일 12/01/2000
숫자 200048008 UILC 355.01-00 주제 Spin-Off 출시일 12/01/2000
숫자 200048008 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 12/01/2000
숫자 200048007 UILC 355.01-00 주제 Spin-Off 출시일 12/01/2000
숫자 200048007 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 12/01/2000
숫자 200048006 UILC 338.05-00 주제 Elective Recognition of Gain or Loss by Target Corporation - Together with Nonrecognition of Gain or Loss on Stock Sold by Selling Consolidated Group 출시일 12/01/2000
숫자 200048005 UILC 1504.00-00 주제 Definitions 출시일 12/01/2000
숫자 200048003 UILC 9999.00-00 주제 Miscellaneous Issues 출시일 12/01/2000
숫자 200048002 UILC 165.13-00 주제 Abandonment Losses 출시일 12/01/2000
숫자 200048002 UILC 451.13-00 주제 Prepaid and Advance Income 출시일 12/01/2000
숫자 200048002 UILC 1060.00-00 주제 Special Allocation Rules for Certain Asset Acquisitions 출시일 12/01/2000
숫자 200048001 UILC 446.00-00 주제 General Rule for Methods of Accounting (Permissible v. Not Permissible) 출시일 12/01/2000
숫자 200047051 UILC 401.00-00 주제 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 출시일 11/24/2000
숫자 200047050 UILC 414.08-00 주제 Church Plan 출시일 11/24/2000
숫자 200047049 UILC 512.00-00 주제 Unrelated Business Taxable Income (Taxable v. Not Taxable) 출시일 11/24/2000
숫자 200047049 UILC 501.00-00 주제 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 출시일 11/24/2000