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 200026031 UILC 4945.04-04 주제 Grants to Individuals 출시일 06/30/2000
숫자 200026030 UILC 414.08-00 주제 Church Plan 출시일 06/30/2000
숫자 200026029 UILC 4942.03-07 주제 Set-Asides 출시일 06/30/2000
숫자 200026029 UILC 4942.03-05 주제 Qualifying Distribution 출시일 06/30/2000
숫자 200026028 UILC 4945.04-05 주제 Grants to Organizations 출시일 06/30/2000
숫자 200026027 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 06/30/2000
숫자 200026026 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 06/30/2000
숫자 200026025 UILC 162.08-06 주제 Commuting 출시일 06/30/2000
숫자 200026024 UILC 82.00.00-00 주제 TRUST FUND TAXES 출시일 06/30/2000
숫자 200026024 UILC 28.00.00-00 주제 ERRONEOUS REFUNDS 출시일 06/30/2000
숫자 200026023 UILC 57.00.00-00 주제 OBTAINING INFORMATION 출시일 06/30/2000
숫자 200026022 UILC 9999.00-00 주제 Miscellaneous Issues 출시일 06/30/2000
숫자 200026021 UILC 166.00-00 주제 Bad Debts 출시일 06/30/2000
숫자 200026021 UILC 585.00-00 주제 Reserves for Losses on Loans of Banks 출시일 06/30/2000
숫자 200026021 UILC 9100.10-01 주제 Accounting Methods 출시일 06/30/2000
숫자 200026020 UILC 141.01-00 주제 Private Business Tests 출시일 06/30/2000
숫자 200026019 UILC 1362.01-03 주제 Late Elections 출시일 06/30/2000
숫자 200026018 UILC 1362.01-03 주제 Late Elections 출시일 06/30/2000
숫자 200026017 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 06/30/2000
숫자 200026016 UILC 845.00-00 주제 Certain Reinsurance Agreements 출시일 06/30/2000
숫자 200026016 UILC 482.00-00 주제 Allocation of Income and Deductions Among Taxpayers 출시일 06/30/2000
숫자 200026015 UILC 61.00-00 주제 Gross Income v. Not Gross Income 출시일 06/30/2000
숫자 200026015 UILC 61.03-00 주제 Loan or Mortgage v. Sale 출시일 06/30/2000
숫자 200026015 UILC 61.43-00 주제 Form v. Substance 출시일 06/30/2000
숫자 200026015 UILC 451.01-00 주제 Annual Theory 출시일 06/30/2000