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 200613008 UILC 1362.01-03 주제 Late Elections 출시일 03/31/2006
숫자 200613008 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 03/31/2006
숫자 200613007 UILC 104.02-00 주제 Workmen's Compensation 출시일 03/31/2006
숫자 200613006 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 03/31/2006
숫자 200613006 UILC 2632.00-00 주제 Special Rules for Allocation of GST Exemption 출시일 03/31/2006
숫자 200613005 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 03/31/2006
숫자 200613004 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 03/31/2006
숫자 200613003 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 03/31/2006
숫자 200613002 UILC 2642.00-00 주제 Inclusion Ratio 출시일 03/31/2006
숫자 200613001 UILC 2642.00-00 주제 Inclusion Ratio 출시일 03/31/2006
숫자 200612018 UILC 404.05-00 주제 Combination Plans 출시일 03/24/2006
숫자 200612017 UILC 6033.01-00 주제 Exempt v. Non Exempt From Filing 출시일 03/24/2006
숫자 200612016 UILC 6033.01-00 주제 Exempt v. Non Exempt From Filing 출시일 03/24/2006
숫자 200612015 UILC 7605.01-00 주제 Restrictions on Examination of Taxpayer 출시일 03/24/2006
숫자 200612014 UILC 1362.01-03 주제 Late Elections 출시일 03/24/2006
숫자 200612013 UILC 901.10-00 주제 Minimum Holding Period 출시일 03/24/2006
숫자 200612012 UILC 9100.22-00 주제 Other 출시일 03/24/2006
숫자 200612012 UILC 1503.04-00 주제 Dual Consolidated Loss 출시일 03/24/2006
숫자 200612011 UILC 1362.01-03 주제 Late Elections 출시일 03/24/2006
숫자 200612011 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 03/24/2006
숫자 200612011 UILC 444.03-00 주제 Procedural Requirements for Making Election 출시일 03/24/2006
숫자 200612010 UILC 164.01-00 주제 Real Property Taxes 출시일 03/24/2006
숫자 200612010 UILC 216.00-00 주제 Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder 출시일 03/24/2006
숫자 200612009 UILC 446.14-00 주제 Method of Accounting; Change of Method; Accrual to Cash (Overall) 출시일 03/24/2006
숫자 200612009 UILC 9100.10-01 주제 Accounting Methods 출시일 03/24/2006