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 201405005 UILC 311.01-00 주제 With Respect to its Stock 출시일 01/31/2014
숫자 201405005 UILC 453.00-00 주제 Installment Method (Available v. Not Available) 출시일 01/31/2014
숫자 201405005 UILC 453.10-01 주제 Installment Sale 출시일 01/31/2014
숫자 201405005 UILC 1001.00-00 주제 Determination of Amount of and Recognition of Gain or Loss 출시일 01/31/2014
숫자 201405005 UILC 1361.04-00 주제 Straight Debt Safe Harbor 출시일 01/31/2014
숫자 201405005 UILC 1361.00-00 주제 Definitions 출시일 01/31/2014
숫자 201405005 UILC 61.00-00 주제 Gross Income v. Not Gross Income 출시일 01/31/2014
숫자 201405004 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 01/31/2014
숫자 201405003 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 01/31/2014
숫자 201405003 UILC 355.01-01 주제 Split-Off 출시일 01/31/2014
숫자 201405002 UILC 614.04-00 주제 Aggregating Non-Operating Mineral Interests 출시일 01/31/2014
숫자 201405001 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 01/31/2014
숫자 201404018 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/24/2014
숫자 201404018 UILC 408A.00-00 주제 Roth IRA 출시일 01/24/2014
숫자 201404017 UILC 402.00-00 주제 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 출시일 01/24/2014
숫자 201404016 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/24/2014
숫자 201404016 UILC 408A.00-00 주제 Roth IRA 출시일 01/24/2014
숫자 201404015 UILC 4945.00-00 주제 Excise Taxes on Taxable Expenditures 출시일 01/24/2014
숫자 201404014 UILC 4945.04-04 주제 Grants to Individuals 출시일 01/24/2014
숫자 201404013 UILC 501.33-00 주제 Private v. Public Interest Served 출시일 01/24/2014
숫자 201404013 UILC 501.36-00 주제 Business Activities 출시일 01/24/2014
숫자 201404012 UILC 501.31-01 주제 Domestic Fraternal Societies 출시일 01/24/2014
숫자 201404011 UILC 6511.00-00 주제 Limitations on Credit or Refund (Barred v. Not Barred) 출시일 01/24/2014
숫자 201404010 UILC 6103.05-14 주제 Disclosure of Information Where More Than One Person Subject to Section 672 Penalty 출시일 01/24/2014
숫자 201404009 UILC 6331.31-00 주제 Banks 출시일 01/24/2014