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 200124022 UILC 513.04-00 주제 Sales and Service to Public 출시일 06/15/2001
숫자 200124021 UILC 501.00-00 주제 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 출시일 06/15/2001
숫자 200124020 UILC 17.40.00-00 주제 COMPROMISE AND SETTLEMENT: Statutory provisions 출시일 06/15/2001
숫자 200124019 UILC 61.39-00 주제 Who is the Taxpayer 출시일 06/15/2001
숫자 200124019 UILC 6402.00-00 주제 Authority to Make Credits or Refunds 출시일 06/15/2001
숫자 200124019 UILC 6103.00-00 주제 Confidentiality and Disclosure of Returns and Return Information 출시일 06/15/2001
숫자 200124018 UILC 51.08.00-00 주제 LIENS: Foreclosure 출시일 06/15/2001
숫자 200124017 UILC 3121.16-01 주제 Employer Contributions 출시일 06/15/2001
숫자 200124017 UILC 6413.01-00 주제 Adjustment of Tax 출시일 06/15/2001
숫자 200124016 UILC 1291.06-02 주제 Deemed Dividend Election by Shareholder of Controlled Foreign Corporation 출시일 06/15/2001
숫자 200124016 UILC 1297.02-00 주제 Stock in Former PFIC 출시일 06/15/2001
숫자 200124015 UILC 860D.01-00 주제 Election 출시일 06/15/2001
숫자 200124015 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/15/2001
숫자 200124014 UILC 6404.06-00 주제 Abatement of Interest 출시일 06/15/2001
숫자 200124014 UILC 6404.06-02 주제 Interest Attributable to a Deficiency 출시일 06/15/2001
숫자 200124014 UILC 6601.01-00 주제 Interest on Deficiencies 출시일 06/15/2001
숫자 200124013 UILC 1362.01-03 주제 Late Elections 출시일 06/15/2001
숫자 200124012 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 06/15/2001
숫자 200124011 UILC 121.03-00 주제 Election 출시일 06/15/2001
숫자 200124011 UILC 677.00-00 주제 Income for Benefit of Grantor 출시일 06/15/2001
숫자 200124011 UILC 6511.11-00 주제 No Return Filed 출시일 06/15/2001
숫자 200124010 UILC 664.03-02 주제 Charitable Remainder Unitrust 출시일 06/15/2001
숫자 200124009 UILC 368.00-00 주제 Definitions Relating to Corporate Reorganizations 출시일 06/15/2001
숫자 200124008 UILC 301.01-02 주제 Foreign Corporation Distributor 출시일 06/15/2001
숫자 200124007 UILC 1502.21-00 주제 Consolidated Net Operating Loss Deduction 출시일 06/15/2001