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 200813030 UILC 368.01-00 주제 Statutory Merger or Consolidation (Type "A") 출시일 03/28/2008
숫자 200813029 UILC 1362.01-03 주제 Late Elections 출시일 03/28/2008
숫자 200813028 UILC 482.00-00 주제 Allocation of Income and Deductions Among Taxpayers 출시일 03/28/2008
숫자 200813027 UILC 351.00-00 주제 Transfer to Corporation Controlled by Transferor 출시일 03/28/2008
숫자 200813026 UILC 988.05-00 주제 Hedging Transactions 출시일 03/28/2008
숫자 200813025 UILC 355.01-00 주제 Spin-Off 출시일 03/28/2008
숫자 200813025 UILC 367.00-00 주제 Foreign Corporations 출시일 03/28/2008
숫자 200813025 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 03/28/2008
숫자 200813024 UILC 7701.00-00 주제 Definitions 출시일 03/28/2008
숫자 200813024 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 03/28/2008
숫자 200813023 UILC 664.03-02 주제 Charitable Remainder Unitrust 출시일 03/28/2008
숫자 200813023 UILC 674.00-00 주제 Power to Control Beneficial Enjoyment 출시일 03/28/2008
숫자 200813022 UILC 148.12-01 주제 Adjustment for Issuance Costs 출시일 03/28/2008
숫자 200813022 UILC 148.12-02 주제 Adjustment for Administrative Costs 출시일 03/28/2008
숫자 200813022 UILC 147.07-00 주제 Restrictions and Special Rules 출시일 03/28/2008
숫자 200813021 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 03/28/2008
숫자 200813021 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 03/28/2008
숫자 200813020 UILC 1362.01-03 주제 Late Elections 출시일 03/28/2008
숫자 200813019 UILC 453.08-00 주제 Revocation of Elections 출시일 03/28/2008
숫자 200813019 UILC 453.14-00 주제 Like-Kind Exchanges 출시일 03/28/2008
숫자 200813018 UILC 1362.01-03 주제 Late Elections 출시일 03/28/2008
숫자 200813017 UILC 351.01-00 주제 Control v. No Control by Transferor 출시일 03/28/2008
숫자 200813017 UILC 351.02-00 주제 Series of Transactions 출시일 03/28/2008
숫자 200813016 UILC 141.00-00 주제 Private Activity Bond; Qualified Bond 출시일 03/28/2008
숫자 200813016 UILC 141.01-01 주제 Business Use Test 출시일 03/28/2008