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 199904035 UILC 471.09-00 주제 Items Includible v. Not Includible in Inventory 출시일 01/29/1999
숫자 199904035 UILC 472.00-00 주제 Last-In, First-Out Inventories 출시일 01/29/1999
숫자 199904034 UILC 144.01-10 주제 Manufacturing Facility 출시일 01/29/1999
숫자 199904033 UILC 267.01-00 주제 Losses: Deduction Disallowed 출시일 01/29/1999
숫자 199904032 UILC 6672.00-00 주제 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax orSupply Information by DISC or FSC 출시일 01/29/1999
숫자 199904031 UILC 451.19-00 주제 Accrual Method 출시일 01/29/1999
숫자 199904030 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 01/29/1999
숫자 199904029 UILC 118.01-02 주제 Nonshareholder Contributions 출시일 01/29/1999
숫자 199904028 UILC 1362.02-03 주제 Passive Investment Income 출시일 01/29/1999
숫자 199904027 UILC 29.01-00 주제 Allowance of Credit 출시일 01/29/1999
숫자 199904026 UILC 4251.00-00 주제 Communications Tax (Taxable v. Not Taxable) 출시일 01/29/1999
숫자 199904025 UILC 7704.03-00 주제 Qualifying Income 출시일 01/29/1999
숫자 199904024 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 01/29/1999
숫자 199904023 UILC 2056A.00-00 주제 Qualified Domestic Trusts (Deductible v. Not Deductible) 출시일 01/29/1999
숫자 199904022 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/29/1999
숫자 199904022 UILC 7701.00-00 주제 Definitions 출시일 01/29/1999
숫자 199904022 UILC 7701.02-00 주제 Partnerships v. Associations 출시일 01/29/1999
숫자 199904021 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/29/1999
숫자 199904021 UILC 7701.00-00 주제 Definitions 출시일 01/29/1999
숫자 199904021 UILC 7701.02-00 주제 Partnerships v. Associations 출시일 01/29/1999
숫자 199904020 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/29/1999
숫자 199904020 UILC 7701.00-00 주제 Definitions 출시일 01/29/1999
숫자 199904020 UILC 7701.02-00 주제 Partnerships v. Associations 출시일 01/29/1999
숫자 199904019 UILC 856.04-00 주제 Rents From Real Property 출시일 01/29/1999
숫자 199904018 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/29/1999