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 199948018 UILC 162.08-06 주제 Commuting 출시일 12/03/1999
숫자 199948017 UILC 1362.01-03 주제 Late Elections 출시일 12/03/1999
숫자 199948016 UILC 162.08-06 주제 Commuting 출시일 12/03/1999
숫자 199948015 UILC 1362.01-03 주제 Late Elections 출시일 12/03/1999
숫자 199948014 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 12/03/1999
숫자 199948013 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 12/03/1999
숫자 199948012 UILC 338.00-00 주제 Certain Stock Purchases Treated as Asset Acquisitions 출시일 12/03/1999
숫자 199948012 UILC 9100.06-00 주제 Section 338(g); Election Under Section 1.338-1T(c)(1) 출시일 12/03/1999
숫자 199948011 UILC 423.00-00 주제 Employee Stock Purchase Plans 출시일 12/03/1999
숫자 199948010 UILC 1362.02-03 주제 Passive Investment Income 출시일 12/03/1999
숫자 199948009 UILC 1362.01-03 주제 Late Elections 출시일 12/03/1999
숫자 199948008 UILC 1362.01-03 주제 Late Elections 출시일 12/03/1999
숫자 199948007 UILC 1362.01-03 주제 Late Elections 출시일 12/03/1999
숫자 199948006 UILC 42.04-00 주제 Eligible Basis 출시일 12/03/1999
숫자 199948005 UILC 1502.77-00 주제 Common Parent Agent for Subsidiaries 출시일 12/03/1999
숫자 199948004 UILC 50.29.00-00 주제 LEVY: Retirement benefits 출시일 12/03/1999
숫자 199948004 UILC 64.38.00-00 주제 PROPERTY SUBJECT TO COLLECTION: Pensions 출시일 12/03/1999
숫자 199948003 UILC 925.01-01 주제 Election of Grouping 출시일 12/03/1999
숫자 199948002 UILC 3121.16-00 주제 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 출시일 12/03/1999
숫자 199948001 UILC 3121.04-13 주제 Truck Drivers 출시일 12/03/1999
숫자 199947042 UILC 401.28-00 주제 Union-negotiated Multiemployer Pension Plans 출시일 11/26/1999
숫자 199947042 UILC 412.01-00 주제 Funding Standard Account 출시일 11/26/1999
숫자 199947042 UILC 415.01-00 주제 Limitation for Defined Benefit Plans 출시일 11/26/1999
숫자 199947041 UILC 402.07-00 주제 Unrealized Appreciation of Employer's Securities 출시일 11/26/1999
숫자 199947041 UILC 402.09-00 주제 Tax on Lump Sum Distributions 출시일 11/26/1999