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 200006016 UILC 1400B.03-00 주제 DC Zone Business 출시일 02/11/2000
숫자 200006015 UILC 1502.20-00 주제 Loss Disallowance Rule 출시일 02/11/2000
숫자 200006014 UILC 1502.20-00 주제 Loss Disallowance Rule 출시일 02/11/2000
숫자 200006013 UILC 09.24.00-00 주제 BANKRUPTCY CODE CASES: Jurisdiction of bankruptcy court 출시일 02/11/2000
숫자 200006012 UILC 53.03-00 주제 Limitation 출시일 02/11/2000
숫자 200006011 UILC 368.08-00 주제 Continuity of Interest Rule 출시일 02/11/2000
숫자 200006010 UILC 401.18-00 주제 Group Trusts Involving Governmental Plans 출시일 02/11/2000
숫자 200006010 UILC 457.01-00 주제 Year of Inclusion in Gross Income 출시일 02/11/2000
숫자 200006010 UILC 457.05-00 주제 Eligible Deferred Compensation Plan Defined 출시일 02/11/2000
숫자 200006010 UILC 3402.00-00 주제 Income Tax Collected at Source 출시일 02/11/2000
숫자 200006008 UILC 721.00-00 주제 Nonrecognition of Gain or Loss on Contributions 출시일 02/11/2000
숫자 200006007 UILC 832.17-05 주제 Change in Method of Accounting 출시일 02/11/2000
숫자 200006006 UILC 925.00-00 주제 Transfer Pricing Rules 출시일 02/11/2000
숫자 200006006 UILC 6401.00-00 주제 Amounts Treated as Overpayments 출시일 02/11/2000
숫자 200006006 UILC 6511.01-03 주제 Claim Filed Late 출시일 02/11/2000
숫자 200006006 UILC 6511.02-01 주제 Advance Payment 출시일 02/11/2000
숫자 200006005 UILC 62.02-05 주제 Tool / Equipment Rental 출시일 02/11/2000
숫자 200006004 UILC 382.12-09 주제 Reduction for Interest Payment 출시일 02/11/2000
숫자 200006004 UILC 382.12-10 주제 Reduction of Carryovers 출시일 02/11/2000
숫자 200006004 UILC 1272.00-00 주제 Current Inclusion in Income of Original Issue Discount 출시일 02/11/2000
숫자 200006003 UILC 1274.01-00 주제 Stated Principal Amount 출시일 02/11/2000
숫자 200006003 UILC 1442.04-00 주제 Interest 출시일 02/11/2000
숫자 200006002 UILC 954.02-08 주제 Income Equivalent to Interest 출시일 02/11/2000
숫자 200006001 UILC 2601.04-01 주제 Wills or Revocable Trusts Executed Before October 22, 1986 출시일 02/11/2000
숫자 200005039 UILC 404.00-00 주제 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 출시일 02/04/2000