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 200335024 UILC 2642.00-00 주제 Inclusion Ratio 출시일 08/29/2003
숫자 200335024 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 08/29/2003
숫자 200335023 UILC 355.01-00 주제 Spin-Off 출시일 08/29/2003
숫자 200335023 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 08/29/2003
숫자 200335022 UILC 1362.01-03 주제 Late Elections 출시일 08/29/2003
숫자 200335021 UILC 1362.01-03 주제 Late Elections 출시일 08/29/2003
숫자 200335021 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 08/29/2003
숫자 200335020 UILC 1361.05-00 주제 Qualified Subchapter S Subsidiary 출시일 08/29/2003
숫자 200335020 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 08/29/2003
숫자 200335019 UILC 368.06-00 주제 Change in Identity, etc. (Type "F") 출시일 08/29/2003
숫자 200335018 UILC 1362.02-03 주제 Passive Investment Income 출시일 08/29/2003
숫자 200335017 UILC 664.03-02 주제 Charitable Remainder Unitrust 출시일 08/29/2003
숫자 200335016 UILC 877.01-00 주제 Principal Purpose--the Avoidance of Tax 출시일 08/29/2003
숫자 200335015 UILC 2514.02-00 주제 Power Created After October 21, 1942 출시일 08/29/2003
숫자 200335014 UILC 1362.02-03 주제 Passive Investment Income 출시일 08/29/2003
숫자 200335013 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 08/29/2003
숫자 200335013 UILC 355.01-00 주제 Spin-Off 출시일 08/29/2003
숫자 200335012 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 08/29/2003
숫자 200335012 UILC 355.01-00 주제 Spin-Off 출시일 08/29/2003
숫자 200335011 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 08/29/2003
숫자 200335011 UILC 355.01-00 주제 Spin-Off 출시일 08/29/2003
숫자 200335010 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 08/29/2003
숫자 200335010 UILC 355.01-00 주제 Spin-Off 출시일 08/29/2003
숫자 200335009 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 08/29/2003
숫자 200335009 UILC 355.01-00 주제 Spin-Off 출시일 08/29/2003