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 201405020 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 01/31/2014
숫자 201405019 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 01/31/2014
숫자 201405018 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 01/31/2014
숫자 201405017 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 01/31/2014
숫자 201405016 UILC 2203.00-00 주제 Definition of Executor 출시일 01/31/2014
숫자 201405015 UILC 6201.01-06 주제 Assessment of Criminal Restitution 출시일 01/31/2014
숫자 201405014 UILC 263.00-00 주제 Capital Expenditures (Deductible v. Not Deductible) 출시일 01/31/2014
숫자 201405013 UILC 6402.00-00 주제 Authority to Make Credits or Refunds 출시일 01/31/2014
숫자 201405013 UILC 6601.01-00 주제 Interest on Deficiencies 출시일 01/31/2014
숫자 201405012 UILC 884.08-10 주제 Complete Termination of a U. S. Business 출시일 01/31/2014
숫자 201405011 UILC 7704.03-00 주제 Qualifying Income 출시일 01/31/2014
숫자 201405010 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/31/2014
숫자 201405009 UILC 263.16-00 주제 Election to Deduct or Capitalize Certain Expenditures 출시일 01/31/2014
숫자 201405009 UILC 267.07-01 주제 Controlled Group Defined 출시일 01/31/2014
숫자 201405009 UILC 1563.00-00 주제 Definitions and Special Rules 출시일 01/31/2014
숫자 201405008 UILC 83.02-03 주제 Election to Include in Gross Income in Year of Transfer; Time for Making Election 출시일 01/31/2014
숫자 201405007 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 01/31/2014
숫자 201405007 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 01/31/2014
숫자 201405006 UILC 9100.11-00 주제 Section 472; LIFO Election 출시일 01/31/2014
숫자 201405005 UILC 302.00-00 주제 Distributions in Redemption of Stock 출시일 01/31/2014
숫자 201405005 UILC 302.03-00 주제 Complete Termination of Interest 출시일 01/31/2014
숫자 201405005 UILC 163.00-00 주제 Interest 출시일 01/31/2014
숫자 201405005 UILC 163.01-00 주제 Installment Purchases 출시일 01/31/2014
숫자 201405005 UILC 163.07-07 주제 S Corporations 출시일 01/31/2014
숫자 201405005 UILC 311.00-00 주제 Taxability of Corporation on Distribution 출시일 01/31/2014