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 201441015 UILC 7701.01-00 주제 Associations v. Corporations 출시일 10/10/2014
숫자 201441015 UILC 7701.02-00 주제 Partnerships v. Associations 출시일 10/10/2014
숫자 201441015 UILC 902.01-01 주제 Post-1986 Undistributed Earnings 출시일 10/10/2014
숫자 201441015 UILC 902.01-02 주제 Post-1986 Foreign Income Taxes 출시일 10/10/2014
숫자 201441015 UILC 905.03-02 주제 Pooling Adjustments 출시일 10/10/2014
숫자 201441015 UILC 9413.02-04 주제 Separating Taxes from Earnings via Other Splitter Techniques 출시일 10/10/2014
숫자 201441014 UILC 362.00-00 주제 Basis to Corporations 출시일 10/10/2014
숫자 201441014 UILC 597.06-00 주제 Taxable Transfers 출시일 10/10/2014
숫자 201441014 UILC 7701.01-00 주제 Associations v. Corporations 출시일 10/10/2014
숫자 201441014 UILC 856.00-00 주제 Definition of Real Estate Investment Trust 출시일 10/10/2014
숫자 201441013 UILC 1362.02-03 주제 Passive Investment Income 출시일 10/10/2014
숫자 201441013 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 10/10/2014
숫자 201441012 UILC 9100.22-00 주제 Other 출시일 10/10/2014
숫자 201441012 UILC 992.02-00 주제 Election 출시일 10/10/2014
숫자 201441011 UILC 1362.01-03 주제 Late Elections 출시일 10/10/2014
숫자 201441010 UILC 1502.19-00 주제 Excess Losses 출시일 10/10/2014
숫자 201441010 UILC 332.00-00 주제 Complete Liquidation of Subsidiaries 출시일 10/10/2014
숫자 201441010 UILC 355.00-00 주제 Distribution of Stock and Securities of a Controlled Corporation 출시일 10/10/2014
숫자 201441009 UILC 355.00-00 주제 Distribution of Stock and Securities of a Controlled Corporation 출시일 10/10/2014
숫자 201441009 UILC 355.01-00 주제 Spin-Off 출시일 10/10/2014
숫자 201441008 UILC 355.01-00 주제 Spin-Off 출시일 10/10/2014
숫자 201441008 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 10/10/2014
숫자 201441007 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 10/10/2014
숫자 201441007 UILC 9100.22-00 주제 Other 출시일 10/10/2014
숫자 201441006 UILC 83.02-04 주제 Revocability of Election 출시일 10/10/2014