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 200001024 UILC 338.00-00 주제 Certain Stock Purchases Treated as Asset Acquisitions 출시일 01/07/2000
숫자 200001024 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/07/2000
숫자 200001023 UILC 877.01-00 주제 Principal Purpose--the Avoidance of Tax 출시일 01/07/2000
숫자 200001022 UILC 6214.03-00 주제 Jurisdiction Over Other Years 출시일 01/07/2000
숫자 200001021 UILC 351.00-00 주제 Transfer to Corporation Controlled by Transferor 출시일 01/07/2000
숫자 200001021 UILC 355.00-00 주제 Distribution of Stock and Securities of a Controlled Corporation 출시일 01/07/2000
숫자 200001021 UILC 355.01-00 주제 Spin-Off 출시일 01/07/2000
숫자 200001021 UILC 367.00-00 주제 Foreign Corporations 출시일 01/07/2000
숫자 200001021 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 01/07/2000
숫자 200001020 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 01/07/2000
숫자 200001019 UILC 6402.00-00 주제 Authority to Make Credits or Refunds 출시일 01/07/2000
숫자 200001019 UILC 6511.00-00 주제 Limitations on Credit or Refund (Barred v. Not Barred) 출시일 01/07/2000
숫자 200001018 UILC 482.11-08 주제 Cost Sharing Agreements 출시일 01/07/2000
숫자 200001017 UILC 1362.01-03 주제 Late Elections 출시일 01/07/2000
숫자 200001016 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/07/2000
숫자 200001016 UILC 7701.00-00 주제 Definitions 출시일 01/07/2000
숫자 200001015 UILC 671.00-00 주제 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 출시일 01/07/2000
숫자 200001015 UILC 2702.00-00 주제 Special Valuation Rules for Transfers in Trust 출시일 01/07/2000
숫자 200001015 UILC 1361.00-00 주제 Definitions 출시일 01/07/2000
숫자 200001014 UILC 457.01-00 주제 Year of Inclusion in Gross Income 출시일 01/07/2000
숫자 200001014 UILC 457.05-00 주제 Eligible Deferred Compensation Plan Defined 출시일 01/07/2000
숫자 200001013 UILC 671.00-00 주제 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 출시일 01/07/2000
숫자 200001013 UILC 2702.00-00 주제 Special Valuation Rules for Transfers in Trust 출시일 01/07/2000
숫자 200001013 UILC 1361.00-00 주제 Definitions 출시일 01/07/2000
숫자 200001012 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 01/07/2000