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 199946026 UILC 1362.01-03 주제 Late Elections 출시일 11/19/1999
숫자 199946025 UILC 1362.01-03 주제 Late Elections 출시일 11/19/1999
숫자 199946024 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 11/19/1999
숫자 199946023 UILC 1362.01-03 주제 Late Elections 출시일 11/19/1999
숫자 199946022 UILC 1362.01-03 주제 Late Elections 출시일 11/19/1999
숫자 199946021 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 11/19/1999
숫자 199946020 UILC 4371.00-00 주제 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 출시일 11/19/1999
숫자 199946019 UILC 877.01-00 주제 Principal Purpose--the Avoidance of Tax 출시일 11/19/1999
숫자 199946018 UILC 332.00-00 주제 Complete Liquidation of Subsidiaries 출시일 11/19/1999
숫자 199946018 UILC 351.00-00 주제 Transfer to Corporation Controlled by Transferor 출시일 11/19/1999
숫자 199946018 UILC 355.01-00 주제 Spin-Off 출시일 11/19/1999
숫자 199946018 UILC 367.40-00 주제 Treatment of Distribution Described in Section 367(e) 출시일 11/19/1999
숫자 199946018 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 11/19/1999
숫자 199946018 UILC 367.40-00 주제 Treatment of Distribution Described in Section 367(e) 출시일 11/19/1999
숫자 199946018 UILC 332.00-00 주제 Complete Liquidation of Subsidiaries 출시일 11/19/1999
숫자 199946017 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 11/19/1999
숫자 199946016 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 11/19/1999
숫자 199946015 UILC 1362.01-03 주제 Late Elections 출시일 11/19/1999
숫자 199946014 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 11/19/1999
숫자 199946013 UILC 338.00-00 주제 Certain Stock Purchases Treated as Asset Acquisitions 출시일 11/19/1999
숫자 199946013 UILC 9100.06-00 주제 Section 338(g); Election Under Section 1.338-1T(c)(1) 출시일 11/19/1999
숫자 199946012 UILC 43.02-01 주제 Tertiary Recovery Method 출시일 11/19/1999
숫자 199946011 UILC 355.01-01 주제 Split-Off 출시일 11/19/1999
숫자 199946010 UILC 1502.77-00 주제 Common Parent Agent for Subsidiaries 출시일 11/19/1999
숫자 199946010 UILC 6213.08-00 주제 Waiver of Restrictions 출시일 11/19/1999