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 199904018 UILC 7701.00-00 주제 Definitions 출시일 01/29/1999
숫자 199904018 UILC 7701.02-00 주제 Partnerships v. Associations 출시일 01/29/1999
숫자 199904017 UILC 1001.00-00 주제 Determination of Amount of and Recognition of Gain or Loss 출시일 01/29/1999
숫자 199904016 UILC 338.01-02 주제 Time in which Election must be made 출시일 01/29/1999
숫자 199904016 UILC 9100.07-00 주제 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 출시일 01/29/1999
숫자 199904015 UILC 381.04-03 주제 Change With Consent of Commissioner 출시일 01/29/1999
숫자 199904015 UILC 446.09-00 주제 Method of Accounting; Banks and Financial Institutions; Bad Debts 출시일 01/29/1999
숫자 199904014 UILC 163.08-00 주제 Registration-required Obligations 출시일 01/29/1999
숫자 199904014 UILC 4701.01-00 주제 Registration-Required Obligation 출시일 01/29/1999
숫자 199904013 UILC 355.01-00 주제 Spin-Off 출시일 01/29/1999
숫자 199904013 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 01/29/1999
숫자 199904012 UILC 1001.05-00 주제 Fair Market Value of Property 출시일 01/29/1999
숫자 199904012 UILC 367.01-00 주제 Transfer to Foreign Corporations Subject to Section 367(a) 출시일 01/29/1999
숫자 199904011 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 01/29/1999
숫자 199904010 UILC 355.00-00 주제 Distribution of Stock and Securities of a Controlled Corporation 출시일 01/29/1999
숫자 199904010 UILC 355.01-00 주제 Spin-Off 출시일 01/29/1999
숫자 199904009 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/29/1999
숫자 199904009 UILC 468B.06-00 주제 Other Funds 출시일 01/29/1999
숫자 199904008 UILC 1362.01-02 주제 Election After Termination 출시일 01/29/1999
숫자 199904007 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 01/29/1999
숫자 199904006 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 01/29/1999
숫자 199904005 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 01/29/1999
숫자 199904004 UILC 149.02-00 주제 Federally Guaranteed Bond Not Exempt 출시일 01/29/1999
숫자 199904004 UILC 149.02-01 주제 Exceptions 출시일 01/29/1999
숫자 199904003 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 01/29/1999