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 200049031 UILC 731.00-00 주제 Extent of Recognition of Gain or Loss on Distribution 출시일 12/08/2000
숫자 200049030 UILC 368.00-00 주제 Definitions Relating to Corporate Reorganizations 출시일 12/08/2000
숫자 200049029 UILC 468A.04-02 주제 Revised Schedules 출시일 12/08/2000
숫자 200049028 UILC 468A.04-02 주제 Revised Schedules 출시일 12/08/2000
숫자 200049027 UILC 468A.04-02 주제 Revised Schedules 출시일 12/08/2000
숫자 200049026 UILC 351.01-00 주제 Control v. No Control by Transferor 출시일 12/08/2000
숫자 200049026 UILC 351.02-00 주제 Series of Transactions 출시일 12/08/2000
숫자 200049025 UILC 1362.01-03 주제 Late Elections 출시일 12/08/2000
숫자 200049024 UILC 1362.01-03 주제 Late Elections 출시일 12/08/2000
숫자 200049023 UILC 6231.03-00 주제 Partnership Item 출시일 12/08/2000
숫자 200049022 UILC 147.06-00 주제 Public Approval Requirement 출시일 12/08/2000
숫자 200049021 UILC 468A.00-00 주제 Special Rules for Decommissioning Cost 출시일 12/08/2000
숫자 200049021 UILC 1012.06-00 주제 Liabilities Assumed as Purchase Price 출시일 12/08/2000
숫자 200049021 UILC 1060.00-00 주제 Special Allocation Rules for Certain Asset Acquisitions 출시일 12/08/2000
숫자 200049020 UILC 1362.01-03 주제 Late Elections 출시일 12/08/2000
숫자 200049019 UILC 1362.01-03 주제 Late Elections 출시일 12/08/2000
숫자 200049018 UILC 1362.02-03 주제 Passive Investment Income 출시일 12/08/2000
숫자 200049017 UILC 1362.01-03 주제 Late Elections 출시일 12/08/2000
숫자 200049016 UILC 1362.01-03 주제 Late Elections 출시일 12/08/2000
숫자 200049015 UILC 9100.10-01 주제 Accounting Methods 출시일 12/08/2000
숫자 200049014 UILC 1362.02-03 주제 Passive Investment Income 출시일 12/08/2000
숫자 200049013 UILC 6050I.00-00 주제 Returns Relating to Cash Received in Trade or Business 출시일 12/08/2000
숫자 200049012 UILC 925.00-00 주제 Transfer Pricing Rules 출시일 12/08/2000
숫자 200049012 UILC 6501.00-00 주제 Limitations on Assessment and Collection (Barred v. Not Barred) 출시일 12/08/2000
숫자 200049012 UILC 6511.00-00 주제 Limitations on Credit or Refund (Barred v. Not Barred) 출시일 12/08/2000