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 200001041 UILC 355.01-00 주제 Spin-Off 출시일 01/07/2000
숫자 200001041 UILC 367.40-00 주제 Treatment of Distribution Described in Section 367(e) 출시일 01/07/2000
숫자 200001041 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 01/07/2000
숫자 200001040 UILC 1362.01-03 주제 Late Elections 출시일 01/07/2000
숫자 200001039 UILC 1362.01-02 주제 Election After Termination 출시일 01/07/2000
숫자 200001039 UILC 1362.01-03 주제 Late Elections 출시일 01/07/2000
숫자 200001038 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 01/07/2000
숫자 200001037 UILC 6651.09-00 주제 Withholding 출시일 01/07/2000
숫자 200001036 UILC 28.05.00-00 주제 ERRONEOUS REFUNDS: Suits for 출시일 01/07/2000
숫자 200001035 UILC 09.35.05-00 주제 BANKRUPTCY CODE CASES: Refunds: Setoff 출시일 01/07/2000
숫자 200001034 UILC 877.00-00 주제 Expatriation to Avoid Tax 출시일 01/07/2000
숫자 200001033 UILC 877.00-00 주제 Expatriation to Avoid Tax 출시일 01/07/2000
숫자 200001032 UILC 338.00-00 주제 Certain Stock Purchases Treated as Asset Acquisitions 출시일 01/07/2000
숫자 200001032 UILC 9100.07-00 주제 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 출시일 01/07/2000
숫자 200001031 UILC 877.00-00 주제 Expatriation to Avoid Tax 출시일 01/07/2000
숫자 200001030 UILC 1362.01-03 주제 Late Elections 출시일 01/07/2000
숫자 200001029 UILC 1362.01-03 주제 Late Elections 출시일 01/07/2000
숫자 200001028 UILC 338.01-02 주제 Time in which Election must be made 출시일 01/07/2000
숫자 200001028 UILC 9100.07-00 주제 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 출시일 01/07/2000
숫자 200001027 UILC 355.01-00 주제 Spin-Off 출시일 01/07/2000
숫자 200001027 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 01/07/2000
숫자 200001026 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 01/07/2000
숫자 200001025 UILC 1362.02-03 주제 Passive Investment Income 출시일 01/07/2000
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