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 199952086 UILC 514.01-00 주제 Rent and Deductions 출시일 12/31/1999
숫자 199952085 UILC 1032.00-00 주제 Exchange of Stock for Property (Recognition v. Nonrecognition) 출시일 12/31/1999
숫자 199952085 UILC 118.00-00 주제 Contributions to the Capital of a Corporation 출시일 12/31/1999
숫자 199952085 UILC 61.00-00 주제 Gross Income v. Not Gross Income 출시일 12/31/1999
숫자 199952084 UILC 856.04-00 주제 Rents From Real Property 출시일 12/31/1999
숫자 199952083 UILC 115.00-00 주제 Income of States, Municipalities, etc. 출시일 12/31/1999
숫자 199952083 UILC 170.07-05 주제 Governmental Units 출시일 12/31/1999
숫자 199952082 UILC 1033.02-00 주제 Definition of Involuntary Conversion Events 출시일 12/31/1999
숫자 199952081 UILC 29.00-00 주제 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 출시일 12/31/1999
숫자 199952080 UILC 104.03-00 주제 Damages 출시일 12/31/1999
숫자 199952079 UILC 338.01-02 주제 Time in which Election must be made 출시일 12/31/1999
숫자 199952079 UILC 9100.07-00 주제 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 출시일 12/31/1999
숫자 199952078 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 12/31/1999
숫자 199952077 UILC 1362.02-03 주제 Passive Investment Income 출시일 12/31/1999
숫자 199952076 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 12/31/1999
숫자 199952075 UILC 162.38-00 주제 Environmental Expenditures 출시일 12/31/1999
숫자 199952074 UILC 468A.00-00 주제 Special Rules for Decommissioning Cost 출시일 12/31/1999
숫자 199952074 UILC 461.00-00 주제 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 출시일 12/31/1999
숫자 199952074 UILC 1012.06-00 주제 Liabilities Assumed as Purchase Price 출시일 12/31/1999
숫자 199952074 UILC 1060.00-00 주제 Special Allocation Rules for Certain Asset Acquisitions 출시일 12/31/1999
숫자 199952073 UILC 115.00-00 주제 Income of States, Municipalities, etc. 출시일 12/31/1999
숫자 199952072 UILC 1362.02-00 주제 Termination of Election 출시일 12/31/1999
숫자 199952071 UILC 512.00-00 주제 Unrelated Business Taxable Income (Taxable v. Not Taxable) 출시일 12/31/1999
숫자 199952071 UILC 514.00-00 주제 Unrelated Debt-Financed Income 출시일 12/31/1999
숫자 199952071 UILC 664.03-02 주제 Charitable Remainder Unitrust 출시일 12/31/1999