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 200204006 UILC 42.01-00 주제 In General 출시일 01/25/2002
숫자 200204005 UILC 83.00-00 주제 Property Transferred in Connection With Performance of Services 출시일 01/25/2002
숫자 200204004 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/25/2002
숫자 200204003 UILC 6015.00 주제 Declaration of Estimated Income Tax by Individual (Repealed 1984) (See Also 6654.00-00) 출시일 01/25/2002
숫자 200204002 UILC 368.00-00 주제 Definitions Relating to Corporate Reorganizations 출시일 01/25/2002
숫자 200204002 UILC 351.00-00 주제 Transfer to Corporation Controlled by Transferor 출시일 01/25/2002
숫자 200204002 UILC 269.00-00 주제 Acquisitions Made to Evade or Avoid Income Tax 출시일 01/25/2002
숫자 200204001 UILC 6501.00 주제 Limitations on Assessment and Collection (Barred v. Not Barred) 출시일 01/25/2002
숫자 200204001 UILC 6501.08-09 주제 Execution by Corporate Officer 출시일 01/25/2002
숫자 200204001 UILC 6501.08-10 주제 Execution of Waiver by Corporation Dissolved or Being Liquidated 출시일 01/25/2002
숫자 200204001 UILC 6501.08-14 주제 Successive Waivers 출시일 01/25/2002
숫자 200204001 UILC 6501.08-17 주제 Form and Contents of Waiver 출시일 01/25/2002
숫자 200203068 UILC 9100.22-00 주제 Other 출시일 01/18/2002
숫자 200203068 UILC 1503.04-04 주제 Dual Resident Corporation 출시일 01/18/2002
숫자 200203067 UILC 1362.01-03 주제 Late Elections 출시일 01/18/2002
숫자 200203066 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/18/2002
숫자 200203065 UILC 468A.04-02 주제 Revised Schedules 출시일 01/18/2002
숫자 200203065 UILC 468A.03-04 주제 Formulas or Other Methods 출시일 01/18/2002
숫자 200203064 UILC 468A.04-02 주제 Revised Schedules 출시일 01/18/2002
숫자 200203064 UILC 468A.03-04 주제 Formulas or Other Methods 출시일 01/18/2002
숫자 200203063 UILC 1362.01-03 주제 Late Elections 출시일 01/18/2002
숫자 200203062 UILC 468A.04-02 주제 Revised Schedules 출시일 01/18/2002
숫자 200203062 UILC 468A.03-04 주제 Formulas or Other Methods 출시일 01/18/2002
숫자 200203061 UILC 61.15-00 주제 Interest 출시일 01/18/2002
숫자 200203061 UILC 61.17-04 주제 Discharge of Stockholder's Indebtedness 출시일 01/18/2002