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 200005024 UILC 472.01-00 주제 Election 출시일 02/04/2000
숫자 200005024 UILC 9100.11-00 주제 Section 472; LIFO Election 출시일 02/04/2000
숫자 200005023 UILC 304.00-00 주제 Redemption Through Use of Related Corporations 출시일 02/04/2000
숫자 200005022 UILC 42.14-01 주제 Correction of Administrative Errors and Omissions 출시일 02/04/2000
숫자 200005021 UILC 1362.01-03 주제 Late Elections 출시일 02/04/2000
숫자 200005020 UILC 1362.01-03 주제 Late Elections 출시일 02/04/2000
숫자 200005019 UILC 3406.00 주제 Backup Withholding 출시일 02/04/2000
숫자 200005019 UILC 6041.06-00 주제 Exceptions 출시일 02/04/2000
숫자 200005019 UILC 6045.00-00 주제 Returns of Brokers 출시일 02/04/2000
숫자 200005018 UILC 1362.01-03 주제 Late Elections 출시일 02/04/2000
숫자 200005017 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 02/04/2000
숫자 200005016 UILC 368.01-01 주제 Using Stock of Corporation Controlling Acquiring Corporation 출시일 02/04/2000
숫자 200005015 UILC 1362.01-03 주제 Late Elections 출시일 02/04/2000
숫자 200005014 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 02/04/2000
숫자 200005013 UILC 877.08-00 주제 Ruling Submission by Expatriating Long-Term Resident 출시일 02/04/2000
숫자 200005012 UILC 1362.02-03 주제 Passive Investment Income 출시일 02/04/2000
숫자 200005011 UILC 855.00-00 주제 Dividends Paid by Regulated Investment Company After Close of Taxable Year 출시일 02/04/2000
숫자 200005011 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 02/04/2000
숫자 200005010 UILC 1362.01-03 주제 Late Elections 출시일 02/04/2000
숫자 200005009 UILC 1362.01-03 주제 Late Elections 출시일 02/04/2000
숫자 200005008 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 02/04/2000
숫자 200005007 UILC 1362.01-03 주제 Late Elections 출시일 02/04/2000
숫자 200005006 UILC 83.01-00 주제 When Includible in Gross Income 출시일 02/04/2000
숫자 200005006 UILC 1041.01-00 주제 Transfers Incident to Divorce 출시일 02/04/2000
숫자 200005005 UILC 482.00-00 주제 Allocation of Income and Deductions Among Taxpayers 출시일 02/04/2000