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 200046015 UILC 9100.06-00 주제 Section 338(g); Election Under Section 1.338-1T(c)(1) 출시일 11/17/2000
숫자 200046014 UILC 61.13-07 주제 Refund of Taxes or Duties 출시일 11/17/2000
숫자 200046014 UILC 61.44-01 주제 Tax Refund 출시일 11/17/2000
숫자 200046014 UILC 111.06-00 주제 Tax Refunds 출시일 11/17/2000
숫자 200046014 UILC 6041.00-00 주제 Information at Source 출시일 11/17/2000
숫자 200046014 UILC 6050E.00-00 주제 State and Local Income Tax Refunds 출시일 11/17/2000
숫자 200046013 UILC 424.00-00 주제 Definitions and Special Rules 출시일 11/17/2000
숫자 200046012 UILC 83.13-00 주제 Rabbi Trusts 출시일 11/17/2000
숫자 200046012 UILC 402.00-00 주제 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 출시일 11/17/2000
숫자 200046012 UILC 451.14-00 주제 Constructive Receipt 출시일 11/17/2000
숫자 200046012 UILC 105.00-00 주제 Accident and Health Plans (Excluded v. Not Excluded) 출시일 11/17/2000
숫자 200046012 UILC 106.00-00 주제 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 출시일 11/17/2000
숫자 200046011 UILC 6501.08-21 주제 Proof and Procedure 출시일 11/17/2000
숫자 200046010 UILC 1501.00-00 주제 Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) 출시일 11/17/2000
숫자 200046010 UILC 9100.20-00 주제 Section 1502; Election to File Consolidated Return 출시일 11/17/2000
숫자 200046009 UILC 423.00-00 주제 Employee Stock Purchase Plans 출시일 11/17/2000
숫자 200046008 UILC 954.02-05 주제 Sale or Exchange of Property 출시일 11/17/2000
숫자 200046007 UILC 280G.00-00 주제 Golden Parachute Payments 출시일 11/17/2000
숫자 200046007 UILC 280G.01-01 주제 Parachute Payment 출시일 11/17/2000
숫자 200046007 UILC 280G.01-02 주제 Excess Parachute Payment 출시일 11/17/2000
숫자 200046007 UILC 280G.01-03 주제 Base Amount 출시일 11/17/2000
숫자 200046006 UILC 280G.00-00 주제 Golden Parachute Payments 출시일 11/17/2000
숫자 200046006 UILC 280G.01-01 주제 Parachute Payment 출시일 11/17/2000
숫자 200046006 UILC 280G.01-02 주제 Excess Parachute Payment 출시일 11/17/2000
숫자 200046006 UILC 280G.01-03 주제 Base Amount 출시일 11/17/2000