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 200114033 UILC 6404.06-00 주제 Abatement of Interest 출시일 04/06/2001
숫자 200114033 UILC 6702.00-00 주제 Frivolous Income Tax Return 출시일 04/06/2001
숫자 200114032 UILC 9100.22-00 주제 Other 출시일 04/06/2001
숫자 200114031 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/06/2001
숫자 200114031 UILC 7701.00-00 주제 Definitions 출시일 04/06/2001
숫자 200114030 UILC 1362.02-03 주제 Passive Investment Income 출시일 04/06/2001
숫자 200114029 UILC 1362.01-00 주제 Eligible v. Ineligible 출시일 04/06/2001
숫자 200114028 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/06/2001
숫자 200114027 UILC 41.01-00 주제 Alternative Incremental Credit 출시일 04/06/2001
숫자 200114026 UILC 2642.03-00 주제 Treatment of Certain Direct Skips Which Are Nontaxable Gifts 출시일 04/06/2001
숫자 200114025 UILC 338.01-02 주제 Time in which Election must be made 출시일 04/06/2001
숫자 200114025 UILC 9100.06-00 주제 Section 338(g); Election Under Section 1.338-1T(c)(1) 출시일 04/06/2001
숫자 200114024 UILC 1362.02-03 주제 Passive Investment Income 출시일 04/06/2001
숫자 200114023 UILC 1362.01-03 주제 Late Elections 출시일 04/06/2001
숫자 200114022 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/06/2001
숫자 200114022 UILC 1361.05-00 주제 Qualified Subchapter S Subsidiary 출시일 04/06/2001
숫자 200114021 UILC 1362.01-03 주제 Late Elections 출시일 04/06/2001
숫자 200114020 UILC 1362.01-03 주제 Late Elections 출시일 04/06/2001
숫자 200114019 UILC 1362.01-03 주제 Late Elections 출시일 04/06/2001
숫자 200114018 UILC 1362.01-03 주제 Late Elections 출시일 04/06/2001
숫자 200114017 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/06/2001
숫자 200114016 UILC 468A.04-02 주제 Revised Schedules 출시일 04/06/2001
숫자 200114015 UILC 468A.04-02 주제 Revised Schedules 출시일 04/06/2001
숫자 200114014 UILC 468A.04-02 주제 Revised Schedules 출시일 04/06/2001
숫자 200114013 UILC 468A.04-02 주제 Revised Schedules 출시일 04/06/2001