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 200003029 UILC 1362.01-03 주제 Late Elections 출시일 01/21/2000
숫자 200003028 UILC 338.01-02 주제 Time in which Election must be made 출시일 01/21/2000
숫자 200003028 UILC 9100.07-00 주제 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 출시일 01/21/2000
숫자 200003027 UILC 877.08-00 주제 Ruling Submission by Expatriating Long-Term Resident 출시일 01/21/2000
숫자 200003026 UILC 1362.01-03 주제 Late Elections 출시일 01/21/2000
숫자 200003025 UILC 9100.22-00 주제 Other 출시일 01/21/2000
숫자 200003025 UILC 1503.04-04 주제 Dual Resident Corporation 출시일 01/21/2000
숫자 200003024 UILC 446.04-17 주제 Change in Method of Accounting for Depreciation 출시일 01/21/2000
숫자 200003023 UILC 2518.00-00 주제 Disclaimers 출시일 01/21/2000
숫자 200003022 UILC 42.14-01 주제 Correction of Administrative Errors and Omissions 출시일 01/21/2000
숫자 200003021 UILC 50.00.00-00 주제 LEVY 출시일 01/21/2000
숫자 200003021 UILC 51.00.00-00 주제 LIENS 출시일 01/21/2000
숫자 200003020 UILC 877.01-00 주제 Principal Purpose--the Avoidance of Tax 출시일 01/21/2000
숫자 200003019 UILC 1362.01-03 주제 Late Elections 출시일 01/21/2000
숫자 200003018 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 01/21/2000
숫자 200003017 UILC 355.00-00 주제 Distribution of Stock and Securities of a Controlled Corporation 출시일 01/21/2000
숫자 200003016 UILC 4982.00-00 주제 Excise Tax on Undistributed Income of Regulated Investment Companies 출시일 01/21/2000
숫자 200003015 UILC 7701.25-02 주제 Qualified Motor Vehicle Operating Agreement Defined 출시일 01/21/2000
숫자 200003014 UILC 1042.00-00 주제 Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives 출시일 01/21/2000
숫자 200003013 UILC 170.00-00 주제 Charitable, Etc. Contributions and Gifts 출시일 01/21/2000
숫자 200003012 UILC 1502.13-00 주제 Intercompany Transactions 출시일 01/21/2000
숫자 200003011 UILC 1362.02-02 주제 Ceases to be Small Business Corporation 출시일 01/21/2000
숫자 200003011 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 01/21/2000
숫자 200003010 UILC 482.11-08 주제 Cost Sharing Agreements 출시일 01/21/2000
숫자 200003009 UILC 482.08-00 주제 Interest 출시일 01/21/2000