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 199947008 UILC 832.17-08 주제 Special Rule for Overestimates 출시일 11/26/1999
숫자 199947007 UILC 461.09-01 주제 Accrual Basis 출시일 11/26/1999
숫자 199947006 UILC 988.01-00 주제 Definition of Section 988 Transaction and Other Terms 출시일 11/26/1999
숫자 199947005 UILC 274.01-00 주제 Entertainment, Amusement, or Recreation 출시일 11/26/1999
숫자 199947004 UILC 66.01-00 주제 Spouses Living Apart 출시일 11/26/1999
숫자 199947003 UILC 3121.01-12 주제 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 출시일 11/26/1999
숫자 199947002 UILC 419.12-02 주제 Collectively Bargained Funds 출시일 11/26/1999
숫자 199947001 UILC 351.00-00 주제 Transfer to Corporation Controlled by Transferor 출시일 11/26/1999
숫자 199946038 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 11/19/1999
숫자 199946037 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 11/19/1999
숫자 199946037 UILC 512.00-00 주제 Unrelated Business Taxable Income (Taxable v. Not Taxable) 출시일 11/19/1999
숫자 199946036 UILC 501.03-11 주제 Hospitals and Health Clinics (See Also 0501.06-03) 출시일 11/19/1999
숫자 199946035 UILC 468A.04-02 주제 Revised Schedules 출시일 11/19/1999
숫자 199946035 UILC 468A.03-04 주제 Formulas or Other Methods 출시일 11/19/1999
숫자 199946034 UILC 468A.04-02 주제 Revised Schedules 출시일 11/19/1999
숫자 199946034 UILC 468A.03-04 주제 Formulas or Other Methods 출시일 11/19/1999
숫자 199946033 UILC 1362.02-03 주제 Passive Investment Income 출시일 11/19/1999
숫자 199946032 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 11/19/1999
숫자 199946031 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 11/19/1999
숫자 199946030 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 11/19/1999
숫자 199946029 UILC 7701.00-00 주제 Definitions 출시일 11/19/1999
숫자 199946029 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 11/19/1999
숫자 199946028 UILC 7701.00-00 주제 Definitions 출시일 11/19/1999
숫자 199946028 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 11/19/1999
숫자 199946027 UILC 1362.01-03 주제 Late Elections 출시일 11/19/1999