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.

  1. Enter a term in the Find box.
  2. Click the Search button.
도움말 찾기
숫자 UILC 주제 출시일
숫자 200337003 UILC 1042.03-00 주제 Definitions 출시일 09/12/2003
숫자 200337002 UILC 338.01-02 주제 Time in which Election must be made 출시일 09/12/2003
숫자 200337002 UILC 9100.06-00 주제 Section 338(g); Election Under Section 1.338-1T(c)(1) 출시일 09/12/2003
숫자 200337001 UILC 355.01-01 주제 Split-Off 출시일 09/12/2003
숫자 200337001 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 09/12/2003
숫자 200336037 UILC 412.06-00 주제 Minimum Funding Waiver 출시일 09/05/2003
숫자 200336036 UILC 404.00-00 주제 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 출시일 09/05/2003
숫자 200336035 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 09/05/2003
숫자 200336034 UILC 501.00-00 주제 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 출시일 09/05/2003
숫자 200336033 UILC 105.04-00 주제 Benefits computed on nature of injury 출시일 09/05/2003
숫자 200336032 UILC 108.00-00 주제 Income From Discharge of Indebtedness 출시일 09/05/2003
숫자 200336031 UILC 1362.01-03 주제 Late Elections 출시일 09/05/2003
숫자 200336030 UILC 61.08-00 주제 General Exclusions From Gross Income 출시일 09/05/2003
숫자 200336030 UILC 6041.00-00 주제 Information at Source 출시일 09/05/2003
숫자 200336030 UILC 6050P.00-00 주제 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 출시일 09/05/2003
숫자 200336029 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 09/05/2003
숫자 200336028 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 09/05/2003
숫자 200336027 UILC 9100.22-00 주제 Other 출시일 09/05/2003
숫자 200336027 UILC 1503.04-04 주제 Dual Resident Corporation 출시일 09/05/2003
숫자 200336026 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 09/05/2003
숫자 200336025 UILC 9100.22-00 주제 Other 출시일 09/05/2003
숫자 200336025 UILC 1503.04-04 주제 Dual Resident Corporation 출시일 09/05/2003
숫자 200336024 UILC 877.00-00 주제 Expatriation to Avoid Tax 출시일 09/05/2003
숫자 200336023 UILC 45.02-00 주제 Limitations and Adjustments 출시일 09/05/2003
숫자 200336022 UILC 1362.01-03 주제 Late Elections 출시일 09/05/2003