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 199935061 UILC 612.02-00 주제 Allowable Capital Additions in Case of Mines 출시일 09/03/1999
숫자 199935060 UILC 451.00-00 주제 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 출시일 09/03/1999
숫자 199935060 UILC 451.13-00 주제 Prepaid and Advance Income 출시일 09/03/1999
숫자 199935060 UILC 451.15-00 주제 Income From Sales 출시일 09/03/1999
숫자 199935060 UILC 451.19-00 주제 Accrual Method 출시일 09/03/1999
숫자 199935059 UILC 50.00.00-00 주제 LEVY 출시일 09/03/1999
숫자 199935058 UILC 9114.02-18 주제 Pensions, Annuities, Alimony, and Child Support 출시일 09/03/1999
숫자 199935058 UILC 7701.21-20 주제 Coordination with Income Tax Treaties 출시일 09/03/1999
숫자 199935057 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 09/03/1999
숫자 199935056 UILC 09.08.00-00 주제 BANKRUPTCY CODE CASES: Automatic stay (Sec. 362) 출시일 09/03/1999
숫자 199935055 UILC 408.08-00 주제 Tax Treatment of Accounts and Annuities 출시일 09/03/1999
숫자 199935054 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 09/03/1999
숫자 199935053 UILC 742.00-00 주제 Basis of Transferee Partner's Interest 출시일 09/03/1999
숫자 199935053 UILC 705.02-00 주제 Adjustments to Basis 출시일 09/03/1999
숫자 199935053 UILC 752.04-00 주제 Sale or Exchange of an Interest 출시일 09/03/1999
숫자 199935052 UILC 338.00-00 주제 Certain Stock Purchases Treated as Asset Acquisitions 출시일 09/03/1999
숫자 199935051 UILC 7701.00-00 주제 Definitions 출시일 09/03/1999
숫자 199935050 UILC 368.08-01 주제 Savings and Loan or Life Insurance Companies 출시일 09/03/1999
숫자 199935049 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 09/03/1999
숫자 199935048 UILC 877.01-00 주제 Principal Purpose--the Avoidance of Tax 출시일 09/03/1999
숫자 199935047 UILC 678.01-01 주제 Release or Modification of Power 출시일 09/03/1999
숫자 199935047 UILC 1361.03-01 주제 Grantor Trusts 출시일 09/03/1999
숫자 199935046 UILC 678.01-01 주제 Release or Modification of Power 출시일 09/03/1999
숫자 199935046 UILC 1361.03-01 주제 Grantor Trusts 출시일 09/03/1999
숫자 199935045 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 09/03/1999