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 199934017 UILC 32.00-00 주제 (Former Section 43 Redesignated Section 32) Earned Income Credit 출시일 08/27/1999
숫자 199934016 UILC 174.05-01 주제 From Current Deduction to Amortization 출시일 08/27/1999
숫자 199934015 UILC 4371.00-00 주제 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 출시일 08/27/1999
숫자 199934014 UILC 47.02-01 주제 Qualified Rehabilitated Building 출시일 08/27/1999
숫자 199934014 UILC 47.02-06 주제 Qualified Rehabilitation Expenditures 출시일 08/27/1999
숫자 199934013 UILC 277.00-00 주제 Deduction Incurred by Certain Membership Organizations in Transactions With Members 출시일 08/27/1999
숫자 199934013 UILC 528.00-00 주제 Certain Homeowners Associations 출시일 08/27/1999
숫자 199934012 UILC 338.00-00 주제 Certain Stock Purchases Treated as Asset Acquisitions 출시일 08/27/1999
숫자 199934012 UILC 9100.06-00 주제 Section 338(g); Election Under Section 1.338-1T(c)(1) 출시일 08/27/1999
숫자 199934011 UILC 2511.00-00 주제 Transfers in General (Gift v. Not a Gift) 출시일 08/27/1999
숫자 199934010 UILC 468A.04-02 주제 Revised Schedules 출시일 08/27/1999
숫자 199934010 UILC 468A.03-04 주제 Formulas or Other Methods 출시일 08/27/1999
숫자 199934009 UILC 61.43-00 주제 Form v. Substance 출시일 08/27/1999
숫자 199934009 UILC 482.00-00 주제 Allocation of Income and Deductions Among Taxpayers 출시일 08/27/1999
숫자 199934008 UILC 1042.02-00 주제 Requirements 출시일 08/27/1999
숫자 199934007 UILC 1042.02-00 주제 Requirements 출시일 08/27/1999
숫자 199934006 UILC 1042.02-00 주제 Requirements 출시일 08/27/1999
숫자 199934005 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 08/27/1999
숫자 199934004 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 08/27/1999
숫자 199934003 UILC 985.02-02 주제 Currency Gain or Loss Determination 출시일 08/27/1999
숫자 199934002 UILC 83.12-00 주제 Property 출시일 08/27/1999
숫자 199934002 UILC 404.10-00 주제 Deferred Compensation 출시일 08/27/1999
숫자 199934002 UILC 419.03-00 주제 Welfare Benefit Fund 출시일 08/27/1999
숫자 199934002 UILC 461.01-00 주제 Accrual Method 출시일 08/27/1999
숫자 199934001 UILC 302.01-04 주제 Meaningful Reduction of Interest 출시일 08/27/1999