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 199945042 UILC 09.29.00-00 주제 BANKRUPTCY CODE CASES: Penalties 출시일 11/12/1999
숫자 199945042 UILC 09.09.01-01 주제 BCC: Ch 7: Distrib. of prop. of estate: Nonpecuniary penalties 출시일 11/12/1999
숫자 199945041 UILC 9999.92-00 주제 Issues Related to Statutes Other Than Contained in Internal Revenue Code 출시일 11/12/1999
숫자 199945040 UILC 7206.10-00 주제 Signing Statements Under Perjury 출시일 11/12/1999
숫자 199945039 UILC 1362.01-03 주제 Late Elections 출시일 11/12/1999
숫자 199945038 UILC 1033.00-00 주제 Involuntary Conversion 출시일 11/12/1999
숫자 199945038 UILC 7701.00-00 주제 Definitions 출시일 11/12/1999
숫자 199945037 UILC 1502.20-00 주제 Loss Disallowance Rule 출시일 11/12/1999
숫자 199945036 UILC 338.00-00 주제 Certain Stock Purchases Treated as Asset Acquisitions 출시일 11/12/1999
숫자 199945036 UILC 9100.06-00 주제 Section 338(g); Election Under Section 1.338-1T(c)(1) 출시일 11/12/1999
숫자 199945035 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 11/12/1999
숫자 199945034 UILC 1362.01-03 주제 Late Elections 출시일 11/12/1999
숫자 199945033 UILC 2632.01-00 주제 Time and Manner of Allocation 출시일 11/12/1999
숫자 199945033 UILC 2654.00-00 주제 Special Rules 출시일 11/12/1999
숫자 199945032 UILC 4982.00-00 주제 Excise Tax on Undistributed Income of Regulated Investment Companies 출시일 11/12/1999
숫자 199945031 UILC 851.00-00 주제 Definition of Regulated Investment Company 출시일 11/12/1999
숫자 199945031 UILC 852.00-00 주제 Taxation of Regulated Investment Companies and Their Shareholders 출시일 11/12/1999
숫자 199945031 UILC 305.00-00 주제 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 출시일 11/12/1999
숫자 199945030 UILC 368.01-00 주제 Statutory Merger or Consolidation (Type "A") 출시일 11/12/1999
숫자 199945029 UILC 338.01-02 주제 Time in which Election must be made 출시일 11/12/1999
숫자 199945029 UILC 9100.07-00 주제 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 출시일 11/12/1999
숫자 199945028 UILC 6501.08-14 주제 Successive Waivers 출시일 11/12/1999
숫자 199945027 UILC 1362.01-03 주제 Late Elections 출시일 11/12/1999
숫자 199945026 UILC 1362.01-03 주제 Late Elections 출시일 11/12/1999
숫자 199945025 UILC 1362.01-03 주제 Late Elections 출시일 11/12/1999