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 202319015 UILC 3504.00-00 주제 Acts to be Performed by Agents 출시일 05/12/2023
숫자 202319015 UILC 3511.00-00 주제 Certified Professional Employer Organizations 출시일 05/12/2023
숫자 202319015 UILC 6402.00-00 주제 Authority to Make Credits or Refunds 출시일 05/12/2023
숫자 202319015 UILC 6402.01-00 주제 Credit of Overpayment Against Any Tax Liability 출시일 05/12/2023
숫자 202319015 UILC 7705.00-00 주제 Definitions 출시일 05/12/2023
숫자 202319015 UILC 7803.03-00 주제 Taxpayer Bill of Rights 출시일 05/12/2023
숫자 202319015 UILC 9999.00-00 주제 Miscellaneous Issues 출시일 05/12/2023
숫자 202319014 UILC 1502.21-00 주제 Consolidated Net Operating Loss Deduction 출시일 05/12/2023
숫자 202319014 UILC 9100.22-00 주제 Other 출시일 05/12/2023
숫자 202319013 UILC 1202.00-00 주제 50-Percent Exclusion for Gain from Certain Small Business Stocks 출시일 05/12/2023
숫자 202319012 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 05/12/2023
숫자 202319012 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 05/12/2023
숫자 202319011 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 05/12/2023
숫자 202319010 UILC 453.00-00 주제 Installment Method (Available v. Not Available) 출시일 05/12/2023
숫자 202319009 UILC 6050P.00-00 주제 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 출시일 05/12/2023
숫자 202319008 UILC 1361.03-03 주제 Electing Small Business Trusts 출시일 05/12/2023
숫자 202319008 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 05/12/2023
숫자 202319008 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 05/12/2023
숫자 202319007 UILC 7701.00-00 주제 Definitions 출시일 05/12/2023
숫자 202319007 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 05/12/2023
숫자 202319007 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 05/12/2023
숫자 202319006 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 05/12/2023
숫자 202319005 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 05/12/2023
숫자 202319004 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 05/12/2023
숫자 202319003 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 05/12/2023