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 200102020 UILC 1362.01-03 주제 Late Elections 출시일 01/12/2001
숫자 200102019 UILC 1362.01-03 주제 Late Elections 출시일 01/12/2001
숫자 200102018 UILC 469.00-00 주제 Passive Activity Losses and Credits Limited 출시일 01/12/2001
숫자 200102017 UILC 302.05-02 주제 Waiver of Family Attribution by Entity 출시일 01/12/2001
숫자 200102016 UILC 552.02-00 주제 Certain Excluded Banks and Corporations 출시일 01/12/2001
숫자 200102016 UILC 6103.02-00 주제 Definitions 출시일 01/12/2001
숫자 200102015 UILC 1400B.00-00 주제 Zero Percent Capital Gains Rate 출시일 01/12/2001
숫자 200102014 UILC 2632.00-00 주제 Special Rules for Allocation of GST Exemption 출시일 01/12/2001
숫자 200102013 UILC 457.00-00 주제 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 출시일 01/12/2001
숫자 200102012 UILC 66.00-00 주제 Treatment of Community Income 출시일 01/12/2001
숫자 200102012 UILC 702.01-00 주제 Partner's Distributive Share 출시일 01/12/2001
숫자 200102012 UILC 731.00-00 주제 Extent of Recognition of Gain or Loss on Distribution 출시일 01/12/2001
숫자 200102011 UILC 79.00-00 주제 Group-Term Life Insurance--Employees (Payments Included v. Not Included) 출시일 01/12/2001
숫자 200102010 UILC 29.00-00 주제 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 출시일 01/12/2001
숫자 200102009 UILC 1341.03-00 주제 Method Used to Compute 출시일 01/12/2001
숫자 200102008 UILC 451.00-00 주제 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 출시일 01/12/2001
숫자 200102007 UILC 616.00-00 주제 Development Expenditures 출시일 01/12/2001
숫자 200102006 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/12/2001
숫자 200102006 UILC 263.02-01 주제 Oil and Gas Wells (See Also 291.02-01|et seq.) 출시일 01/12/2001
숫자 200102005 UILC 446.21-00 주제 Notional Principal Contracts 출시일 01/12/2001
숫자 200102004 UILC 446.04-03 주제 Consent Needed 출시일 01/12/2001
숫자 200102003 UILC 162.28-00 주제 Year Deductible 출시일 01/12/2001
숫자 200102002 UILC 09.13.00-00 주제 BANKRUPTCY CODE CASES: Chapter 13(Regular income plans) 출시일 01/12/2001
숫자 200102001 UILC 17.15.00-00 주제 COMPROMISE AND SETTLEMENT: Default 출시일 01/12/2001
숫자 200101039 UILC 412.06-00 주제 Minimum Funding Waiver 출시일 01/05/2001