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 200007026 UILC 1362.01-03 주제 Late Elections 출시일 02/18/2000
숫자 200007025 UILC 104.01-00 주제 Health and Accident Insurance 출시일 02/18/2000
숫자 200007025 UILC 162.35-00 주제 Health Insurance Costs of Self Employed Individuals 출시일 02/18/2000
숫자 200007024 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 02/18/2000
숫자 200007023 UILC 1362.01-03 주제 Late Elections 출시일 02/18/2000
숫자 200007022 UILC 1362.02-03 주제 Passive Investment Income 출시일 02/18/2000
숫자 200007021 UILC 83.01-00 주제 When Includible in Gross Income 출시일 02/18/2000
숫자 200007021 UILC 451.14-00 주제 Constructive Receipt 출시일 02/18/2000
숫자 200007021 UILC 79.00-00 주제 Group-Term Life Insurance--Employees (Payments Included v. Not Included) 출시일 02/18/2000
숫자 200007021 UILC 129.00-00 주제 Dependent Care Assistance Programs 출시일 02/18/2000
숫자 200007021 UILC 501.09-00 주제 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 출시일 02/18/2000
숫자 200007020 UILC 1362.01-03 주제 Late Elections 출시일 02/18/2000
숫자 200007019 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 02/18/2000
숫자 200007019 UILC 9100.07-00 주제 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 출시일 02/18/2000
숫자 200007019 UILC 338.00-00 주제 Certain Stock Purchases Treated as Asset Acquisitions 출시일 02/18/2000
숫자 200007018 UILC 104.04-00 주제 Armed Services, etc. 출시일 02/18/2000
숫자 200007017 UILC 7605.01-00 주제 Restrictions on Examination of Taxpayer 출시일 02/18/2000
숫자 200007016 UILC 1361.01-04 주제 More than One Class of Stock 출시일 02/18/2000
숫자 200007015 UILC 115.00-00 주제 Income of States, Municipalities, etc. 출시일 02/18/2000
숫자 200007014 UILC 1362.01-03 주제 Late Elections 출시일 02/18/2000
숫자 200007013 UILC 7481.00-00 주제 Date When Tax Court Decision Becomes Final (See Also 6512.00-00) 출시일 02/18/2000
숫자 200007013 UILC 9115.08-00 주제 Chapter VII (Liquidation) 출시일 02/18/2000
숫자 200007012 UILC 1362.01-03 주제 Late Elections 출시일 02/18/2000
숫자 200007011 UILC 7701.00-00 주제 Definitions 출시일 02/18/2000
숫자 200007010 UILC 1502.20-00 주제 Loss Disallowance Rule 출시일 02/18/2000