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 200114012 UILC 150.00-00 주제 Definitions and Special Rules 출시일 04/06/2001
숫자 200114011 UILC 468A.04-02 주제 Revised Schedules 출시일 04/06/2001
숫자 200114010 UILC 1362.01-03 주제 Late Elections 출시일 04/06/2001
숫자 200114009 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 04/06/2001
숫자 200114008 UILC 263.07-01 주제 Commissions 출시일 04/06/2001
숫자 200114007 UILC 1362.01-03 주제 Late Elections 출시일 04/06/2001
숫자 200114006 UILC 6203.00-00 주제 Method of Assessment 출시일 04/06/2001
숫자 200114006 UILC 6203.01-00 주제 Procedures 출시일 04/06/2001
숫자 200114005 UILC 6166.03-00 주제 Active Trade or Business 출시일 04/06/2001
숫자 200114004 UILC 2701.07-00 주제 Qualified Payments 출시일 04/06/2001
숫자 200114003 UILC 877.01-00 주제 Principal Purpose--the Avoidance of Tax 출시일 04/06/2001
숫자 200114002 UILC 351.00-00 주제 Transfer to Corporation Controlled by Transferor 출시일 04/06/2001
숫자 200114002 UILC 355.00-00 주제 Distribution of Stock and Securities of a Controlled Corporation 출시일 04/06/2001
숫자 200114002 UILC 355.01-00 주제 Spin-Off 출시일 04/06/2001
숫자 200114002 UILC 367.00-00 주제 Foreign Corporations 출시일 04/06/2001
숫자 200114002 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 04/06/2001
숫자 200114001 UILC 6039.00-00 주제 Information Required in Connection With Certain Options 출시일 04/06/2001
숫자 200113033 UILC 403.00-00 주제 Taxation of Employee Annuities (Taxable v. Not Taxable) 출시일 03/30/2001
숫자 200113033 UILC 401.00-00 주제 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 출시일 03/30/2001
숫자 200113032 UILC 403.00-00 주제 Taxation of Employee Annuities (Taxable v. Not Taxable) 출시일 03/30/2001
숫자 200113032 UILC 401.00-00 주제 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 출시일 03/30/2001
숫자 200113031 UILC 17.15.00-00 주제 COMPROMISE AND SETTLEMENT: Default 출시일 03/30/2001
숫자 200113030 UILC 6110.00-00 주제 PULLED (Inspection delay) 출시일 03/30/2001
숫자 200113029 UILC 6103.00-00 주제 Confidentiality and Disclosure of Returns and Return Information 출시일 03/30/2001
숫자 200113028 UILC 32.00-00 주제 (Former Section 43 Redesignated Section 32) Earned Income Credit 출시일 03/30/2001