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 201402002 UILC 355.00-00 주제 Distribution of Stock and Securities of a Controlled Corporation 출시일 01/10/2014
숫자 201402002 UILC 355.01-02 주제 Split-Up 출시일 01/10/2014
숫자 201402001 UILC 1502.00-00 주제 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 출시일 01/10/2014
숫자 201402001 UILC 1502.13-00 주제 Intercompany Transactions 출시일 01/10/2014
숫자 201402001 UILC 1502.93-00 주제 Intercompany Transactions 출시일 01/10/2014
숫자 201401001 UILC 61.00-00 주제 Gross Income v. Not Gross Income 출시일 01/03/2014
숫자 201401001 UILC 61.13-00 주제 Refunds and Reimbursements 출시일 01/03/2014
숫자 201401001 UILC 61.13-06 주제 Moving Expenses 출시일 01/03/2014
숫자 201401001 UILC 162.00-00 주제 Trade or Business (Deductible v. Not Deductible) 출시일 01/03/2014
숫자 201401001 UILC 1012.00-00 주제 Basis of Property--Costs 출시일 01/03/2014
숫자 201352009 UILC 42.00-00 주제 Low-Income Housing Credit 출시일 12/27/2013
숫자 201352008 UILC 754.00-00 주제 Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 12/27/2013
숫자 201352008 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 12/27/2013
숫자 201352008 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 12/27/2013
숫자 201352007 UILC 355.00-00 주제 Distribution of Stock and Securities of a Controlled Corporation 출시일 12/27/2013
숫자 201352007 UILC 355.01-00 주제 Spin-Off 출시일 12/27/2013
숫자 201352007 UILC 355.01-01 주제 Split-Off 출시일 12/27/2013
숫자 201352007 UILC 355.09-00 주제 Distributions Within a Consolidated Group 출시일 12/27/2013
숫자 201352007 UILC 301.00-00 주제 Distributions of Property 출시일 12/27/2013
숫자 201352007 UILC 302.00-00 주제 Distributions in Redemption of Stock 출시일 12/27/2013
숫자 201352007 UILC 311.00-00 주제 Taxability of Corporation on Distribution 출시일 12/27/2013
숫자 201352007 UILC 332.00-00 주제 Complete Liquidation of Subsidiaries 출시일 12/27/2013
숫자 201352007 UILC 332.01-00 주제 Nonrecognition of Gain or Loss 출시일 12/27/2013
숫자 201352007 UILC 351.00-00 주제 Transfer to Corporation Controlled by Transferor 출시일 12/27/2013
숫자 201352007 UILC 368.01-00 주제 Statutory Merger or Consolidation (Type "A") 출시일 12/27/2013