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 200103031 UILC 902.01-00 주제 Computation of Credit 출시일 01/19/2001
숫자 200103030 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 01/19/2001
숫자 200103029 UILC 1362.01-03 주제 Late Elections 출시일 01/19/2001
숫자 200103028 UILC 1362.01-03 주제 Late Elections 출시일 01/19/2001
숫자 200103027 UILC 6402.01-00 주제 Credit of Overpayment Against Any Tax Liability 출시일 01/19/2001
숫자 200103026 UILC 50.29.00-00 주제 LEVY: Retirement benefits 출시일 01/19/2001
숫자 200103026 UILC 52.00.00-00 주제 LIMITATIONS: 출시일 01/19/2001
숫자 200103026 UILC 49.02.00-00 주제 JUDGMENTS: Enforcement of judgment for taxes 출시일 01/19/2001
숫자 200103025 UILC 1362.01-03 주제 Late Elections 출시일 01/19/2001
숫자 200103024 UILC 482.11-08 주제 Cost Sharing Agreements 출시일 01/19/2001
숫자 200103023 UILC 1362.01-03 주제 Late Elections 출시일 01/19/2001
숫자 200103022 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 01/19/2001
숫자 200103021 UILC 1362.01-03 주제 Late Elections 출시일 01/19/2001
숫자 200103021 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/19/2001
숫자 200103020 UILC 1362.01-03 주제 Late Elections 출시일 01/19/2001
숫자 200103018 UILC 1362.01-03 주제 Late Elections 출시일 01/19/2001
숫자 200103017 UILC 457.01-00 주제 Year of Inclusion in Gross Income 출시일 01/19/2001
숫자 200103017 UILC 457.05-00 주제 Eligible Deferred Compensation Plan Defined 출시일 01/19/2001
숫자 200103017 UILC 457.12-01 주제 Trusts 출시일 01/19/2001
숫자 200103016 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 01/19/2001
숫자 200103015 UILC 274.08-00 주제 Substantiation 출시일 01/19/2001
숫자 200103014 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 01/19/2001
숫자 200103013 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 01/19/2001
숫자 200103012 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 01/19/2001
숫자 200103011 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/19/2001