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 201414014 UILC 170.11-03 주제 Inventory and Other Property 출시일 04/04/2014
숫자 201414013 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 04/04/2014
숫자 201414012 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/04/2014
숫자 201414012 UILC 7701.00-00 주제 Definitions 출시일 04/04/2014
숫자 201414012 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 04/04/2014
숫자 201414012 UILC 1362.01-03 주제 Late Elections 출시일 04/04/2014
숫자 201414011 UILC 1362.01-03 주제 Late Elections 출시일 04/04/2014
숫자 201414010 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 04/04/2014
숫자 201414010 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 04/04/2014
숫자 201414009 UILC 1502.00-00 주제 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 출시일 04/04/2014
숫자 201414009 UILC 1502.98-00 주제 Application of Section 382 with Respect to a Consolidated Group 출시일 04/04/2014
숫자 201414009 UILC 1502.98-05 주제 Apportionment 출시일 04/04/2014
숫자 201414009 UILC 9100.22-00 주제 Other 출시일 04/04/2014
숫자 201414008 UILC 7701.00-00 주제 Definitions 출시일 04/04/2014
숫자 201414008 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 04/04/2014
숫자 201414007 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 04/04/2014
숫자 201414006 UILC 1361.00-00 주제 Definitions 출시일 04/04/2014
숫자 201414006 UILC 1361.03-02 주제 Qualified Subchapter S Trusts 출시일 04/04/2014
숫자 201414005 UILC 2642.00-00 주제 Inclusion Ratio 출시일 04/04/2014
숫자 201414005 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/04/2014
숫자 201414004 UILC 7704.00-00 주제 Certain Publicly Traded Partnerships Treated as Corporations 출시일 04/04/2014
숫자 201414004 UILC 7704.03-00 주제 Qualifying Income 출시일 04/04/2014
숫자 201414003 UILC 1022.00-00 주제 Basis Rules Applicable to the Estates of Decedents Dying in 2010 출시일 04/04/2014
숫자 201414003 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/04/2014
숫자 201414002 UILC 7704.03-00 주제 Qualifying Income 출시일 04/04/2014