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 200025040 UILC 355.01-01 주제 Split-Off 출시일 06/23/2000
숫자 200025039 UILC 9999.00-00 주제 Miscellaneous Issues 출시일 06/23/2000
숫자 200025038 UILC 455.02-00 주제 Election 출시일 06/23/2000
숫자 200025037 UILC 817.08-04 주제 Look-Through Diversification 출시일 06/23/2000
숫자 200025036 UILC 355.10-00 주제 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 출시일 06/23/2000
숫자 200025035 UILC 302.00-00 주제 Distributions in Redemption of Stock 출시일 06/23/2000
숫자 200025034 UILC 1362.01-01 주제 Shareholder Consent 출시일 06/23/2000
숫자 200025033 UILC 1362.01-03 주제 Late Elections 출시일 06/23/2000
숫자 200025032 UILC 2010.00-00 주제 Unified Credit Against Estate Tax 출시일 06/23/2000
숫자 200025031 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 06/23/2000
숫자 200025030 UILC 355.01-00 주제 Spin-Off 출시일 06/23/2000
숫자 200025030 UILC 332.00-00 주제 Complete Liquidation of Subsidiaries 출시일 06/23/2000
숫자 200025030 UILC 351.00-00 주제 Transfer to Corporation Controlled by Transferor 출시일 06/23/2000
숫자 200025029 UILC 1362.01-03 주제 Late Elections 출시일 06/23/2000
숫자 200025028 UILC 1362.01-03 주제 Late Elections 출시일 06/23/2000
숫자 200025027 UILC 1362.01-03 주제 Late Elections 출시일 06/23/2000
숫자 200025026 UILC 1362.01-03 주제 Late Elections 출시일 06/23/2000
숫자 200025025 UILC 1362.01-03 주제 Late Elections 출시일 06/23/2000
숫자 200025024 UILC 1362.01-03 주제 Late Elections 출시일 06/23/2000
숫자 200025023 UILC 61.00-00 주제 Gross Income v. Not Gross Income 출시일 06/23/2000
숫자 200025023 UILC 111.06-00 주제 Tax Refunds 출시일 06/23/2000
숫자 200025023 UILC 468B.00-00 주제 Special Rules For Designated Settlement Funds 출시일 06/23/2000
숫자 200025023 UILC 6041.03-00 주제 Fixed or Determinable Gains, Profits, or Income 출시일 06/23/2000
숫자 200025023 UILC 6050E.00-00 주제 State and Local Income Tax Refunds 출시일 06/23/2000
숫자 200025022 UILC 1362.01-02 주제 Election After Termination 출시일 06/23/2000