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 200107026 UILC 1503.04-04 주제 Dual Resident Corporation 출시일 02/16/2001
숫자 200107025 UILC 1362.02-02 주제 Ceases to be Small Business Corporation 출시일 02/16/2001
숫자 200107024 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 02/16/2001
숫자 200107023 UILC 1362.01-03 주제 Late Elections 출시일 02/16/2001
숫자 200107022 UILC 42.07-01 주제 Set-Aside Requirement 출시일 02/16/2001
숫자 200107022 UILC 42.07-03 주제 Date for Meeting Requirements 출시일 02/16/2001
숫자 200107022 UILC 9100.01-00 주제 Section 42; Low-Income Housing Credit 출시일 02/16/2001
숫자 200107021 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 02/16/2001
숫자 200107020 UILC 145.00-00 주제 Qualified 501(c)(3) Bonds 출시일 02/16/2001
숫자 200107020 UILC 7805.00-00 주제 Rules and Regulations 출시일 02/16/2001
숫자 200107019 UILC 61.30-03 주제 Anticipatory Assignment of Income 출시일 02/16/2001
숫자 200107018 UILC 1361.05-00 주제 Qualified Subchapter S Subsidiary 출시일 02/16/2001
숫자 200107017 UILC 61.00-00 주제 Gross Income v. Not Gross Income 출시일 02/16/2001
숫자 200107017 UILC 61.03-00 주제 Loan or Mortgage v. Sale 출시일 02/16/2001
숫자 200107017 UILC 61.43-00 주제 Form v. Substance 출시일 02/16/2001
숫자 200107017 UILC 451.01-00 주제 Annual Theory 출시일 02/16/2001
숫자 200107016 UILC 332.00-00 주제 Complete Liquidation of Subsidiaries 출시일 02/16/2001
숫자 200107016 UILC 351.00-00 주제 Transfer to Corporation Controlled by Transferor 출시일 02/16/2001
숫자 200107016 UILC 355.01-00 주제 Spin-Off 출시일 02/16/2001
숫자 200107015 UILC 2652.01-00 주제 Transferor Defined 출시일 02/16/2001
숫자 200107015 UILC 2642.05-00 주제 Special Rule For Charitable Lead Annuity Trusts 출시일 02/16/2001
숫자 200107014 UILC 1362.01-03 주제 Late Elections 출시일 02/16/2001
숫자 200107013 UILC 1362.01-03 주제 Late Elections 출시일 02/16/2001
숫자 200107012 UILC 404.11-00 주제 Year of Deduction 출시일 02/16/2001
숫자 200107011 UILC 468A.04-02 주제 Revised Schedules 출시일 02/16/2001