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 201203013 UILC 61.28-00 주제 Damages, Court Awards, Settlements 출시일 01/20/2012
숫자 201203012 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 01/20/2012
숫자 201203011 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 01/20/2012
숫자 201203011 UILC 1362.01-03 주제 Late Elections 출시일 01/20/2012
숫자 201203011 UILC 1361.03-02 주제 Qualified Subchapter S Trusts 출시일 01/20/2012
숫자 201203010 UILC 956.06-00 주제 Exceptions 출시일 01/20/2012
숫자 201203009 UILC 1362.01-03 주제 Late Elections 출시일 01/20/2012
숫자 201203008 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 01/20/2012
숫자 201203007 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 01/20/2012
숫자 201203006 UILC 1361.00-00 주제 Definitions 출시일 01/20/2012
숫자 201203005 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 01/20/2012
숫자 201203004 UILC 197.00-00 주제 Amortization of Goodwill & Certain Other Intangibles 출시일 01/20/2012
숫자 201203004 UILC 267.07-02 주제 Deferral of Loss from Sale or Exchange Between Members 출시일 01/20/2012
숫자 201203004 UILC 338.02-00 주제 Qualified Stock Purchase 출시일 01/20/2012
숫자 201203004 UILC 338.09-00 주제 Purchase from Related Corporation 출시일 01/20/2012
숫자 201203004 UILC 338.80-00 주제 Deemed Asset Sale and Liquidation in 338(h)(10) Election 출시일 01/20/2012
숫자 201203004 UILC 355.01-00 주제 Spin-Off 출시일 01/20/2012
숫자 201203004 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 01/20/2012
숫자 201203003 UILC 1221.00-00 주제 Capital Asset v. Not a Capital Asset 출시일 01/20/2012
숫자 201203002 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 01/20/2012
숫자 201203001 UILC 468A.01-00 주제 In General 출시일 01/20/2012
숫자 201202042 UILC 401.06-00 주제 Required Distributions 출시일 01/13/2012
숫자 201202042 UILC 401.06-02 주제 Employee Dies Before Entire Interest Distributed 출시일 01/13/2012
숫자 201202041 UILC 9300.99-02 주제 Consumer Credit Counseling 출시일 01/13/2012
숫자 201202040 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 01/13/2012