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.

  1. Enter a term in the Find box.
  2. Click the Search button.
도움말 찾기
숫자 UILC 주제 출시일
숫자 200110032 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 03/09/2001
숫자 200110031 UILC 4980.00-00 주제 Tax on Reversion of Qualified Plan Assets to Employer 출시일 03/09/2001
숫자 200110030 UILC 501.03-11 주제 Hospitals and Health Clinics (See Also 0501.06-03) 출시일 03/09/2001
숫자 200110029 UILC 6404.00-00 주제 Abatements 출시일 03/09/2001
숫자 200110029 UILC 7122.00-00 주제 Compromises 출시일 03/09/2001
숫자 200110028 UILC 09.08.00-00 주제 BANKRUPTCY CODE CASES: Automatic stay (Sec. 362) 출시일 03/09/2001
숫자 200110028 UILC 42.00.00-00 주제 INNOCENT SPOUSE 출시일 03/09/2001
숫자 200110027 UILC 9100.18-00 주제 Section 927; FSC Election 출시일 03/09/2001
숫자 200110027 UILC 927.04-00 주제 Election and Termination of Election 출시일 03/09/2001
숫자 200110026 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 03/09/2001
숫자 200110025 UILC 280G.00-00 주제 Golden Parachute Payments 출시일 03/09/2001
숫자 200110025 UILC 4999.00-00 주제 Golden Parachute Payments 출시일 03/09/2001
숫자 200110024 UILC 265.04-00 주제 Interest Expenses Relating to Tax-Exempts 출시일 03/09/2001
숫자 200110023 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 03/09/2001
숫자 200110023 UILC 754.02-00 주제 Timeliness of Election 출시일 03/09/2001
숫자 200110022 UILC 61.00-00 주제 Gross Income v. Not Gross Income 출시일 03/09/2001
숫자 200110022 UILC 61.03-00 주제 Loan or Mortgage v. Sale 출시일 03/09/2001
숫자 200110022 UILC 61.43-00 주제 Form v. Substance 출시일 03/09/2001
숫자 200110022 UILC 451.01-00 주제 Annual Theory 출시일 03/09/2001
숫자 200110021 UILC 903.00-00 주제 Credit for Taxes in Lieu of Income, etc., Taxes 출시일 03/09/2001
숫자 200110020 UILC 83.08-00 주제 Deduction by Employer 출시일 03/09/2001
숫자 200110019 UILC 901.01-00 주제 Allowance of Credit 출시일 03/09/2001
숫자 200110019 UILC 59.01-01 주제 Limitations and Exceptions 출시일 03/09/2001
숫자 200110019 UILC 9114.03-06 주제 Canada 출시일 03/09/2001
숫자 200110018 UILC 468A.04-02 주제 Revised Schedules 출시일 03/09/2001