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 200106019 UILC 167.15-00 주제 Ownership of Depreciable Interest 출시일 02/09/2001
숫자 200106018 UILC 469.00-00 주제 Passive Activity Losses and Credits Limited 출시일 02/09/2001
숫자 200106017 UILC 1361.03-02 주제 Qualified Subchapter S Trusts 출시일 02/09/2001
숫자 200106016 UILC 856.03-00 주제 Other Requirements 출시일 02/09/2001
숫자 200106015 UILC 1402.05-00 주제 Ministers, Members of Religious Orders, Christian Science Practitioners (Election) 출시일 02/09/2001
숫자 200106015 UILC 3121.02-08 주제 Services of Ministers or Members of an Order 출시일 02/09/2001
숫자 200106015 UILC 3401.02-01 주제 Exclusions From Wages 출시일 02/09/2001
숫자 200106014 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 02/09/2001
숫자 200106013 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 02/09/2001
숫자 200106012 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 02/09/2001
숫자 200106011 UILC 104.02-00 주제 Workmen's Compensation 출시일 02/09/2001
숫자 200106010 UILC 6501.08-21 주제 Proof and Procedure 출시일 02/09/2001
숫자 200106009 UILC 1367.00-00 주제 Adjustment to Basis of Stock of, and Indebtedness Owing, Shareholders 출시일 02/09/2001
숫자 200106008 UILC 2056.00-00 주제 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 출시일 02/09/2001
숫자 200106007 UILC 61.00-00 주제 Gross Income v. Not Gross Income 출시일 02/09/2001
숫자 200106007 UILC 61.27-00 주제 Interest in Estate or Trust 출시일 02/09/2001
숫자 200106006 UILC 197.00-00 주제 Amortization of Goodwill & Certain Other Intangibles 출시일 02/09/2001
숫자 200106005 UILC 165.00-00 주제 Deductions For Losses 출시일 02/09/2001
숫자 200106005 UILC 461.02-00 주제 Cash Method 출시일 02/09/2001
숫자 200106005 UILC 461.07-00 주제 Contested Liabilities 출시일 02/09/2001
숫자 200106004 UILC 367.00-00 주제 Foreign Corporations 출시일 02/09/2001
숫자 200106003 UILC 7201.10-00 주제 Existence of Tax Deficiency 출시일 02/09/2001
숫자 200106002 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 02/09/2001
숫자 200106001 UILC 9999.92-00 주제 Issues Related to Statutes Other Than Contained in Internal Revenue Code 출시일 02/09/2001
숫자 200105067 UILC 401.00-00 주제 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 출시일 02/02/2001