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 200041022 UILC 104.03-00 주제 Damages 출시일 10/13/2000
숫자 200041020 UILC 280G.01-00 주제 Definitions 출시일 10/13/2000
숫자 200041019 UILC 1362.01-03 주제 Late Elections 출시일 10/13/2000
숫자 200041018 UILC 691.00-00 주제 Recipients of Income in Respect of Decedents 출시일 10/13/2000
숫자 200041017 UILC 1362.01-03 주제 Late Elections 출시일 10/13/2000
숫자 200041016 UILC 355.01-01 주제 Split-Off 출시일 10/13/2000
숫자 200041015 UILC 1362.01-02 주제 Election After Termination 출시일 10/13/2000
숫자 200041014 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 10/13/2000
숫자 200041013 UILC 1362.01-03 주제 Late Elections 출시일 10/13/2000
숫자 200041012 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 10/13/2000
숫자 200041011 UILC 1362.01-03 주제 Late Elections 출시일 10/13/2000
숫자 200041010 UILC 6211.05-00 주제 Erroneous Refunds 출시일 10/13/2000
숫자 200041009 UILC 304.01-03 주제 Distribution to which Section 301 Applies 출시일 10/13/2000
숫자 200041009 UILC 1368.01-00 주제 Accumulated Adjustments Account 출시일 10/13/2000
숫자 200041009 UILC 1371.00-00 주제 Coordination with Subchapter C Rules 출시일 10/13/2000
숫자 200041008 UILC 274.07-00 주제 Treatment of Facility 출시일 10/13/2000
숫자 200041007 UILC 115.00-00 주제 Income of States, Municipalities, etc. 출시일 10/13/2000
숫자 200041007 UILC 501.27-00 주제 Cooperative Hospital Service Organizations 출시일 10/13/2000
숫자 200041006 UILC 165.00-00 주제 Deductions For Losses 출시일 10/13/2000
숫자 200041006 UILC 1256.00-00 주제 Section 1256 Contracts Marked to Market 출시일 10/13/2000
숫자 200041006 UILC 1256.07-01 주제 Regulated Future Contracts 출시일 10/13/2000
숫자 200041005 UILC 861.09-06 주제 Asset Method of Apportionment 출시일 10/13/2000
숫자 200041004 UILC 904.05-02 주제 Dispositions 출시일 10/13/2000
숫자 200041003 UILC 9214.04-00 주제 Computer Leasing 출시일 10/13/2000
숫자 200041002 UILC 3121.02-10 주제 Student Employee of School, etc. 출시일 10/13/2000