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 200037044 UILC 1362.01-03 주제 Late Elections 출시일 09/15/2000
숫자 200037043 UILC 9100.07-00 주제 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 출시일 09/15/2000
숫자 200037043 UILC 338.01-02 주제 Time in which Election must be made 출시일 09/15/2000
숫자 200037042 UILC 1362.01-03 주제 Late Elections 출시일 09/15/2000
숫자 200037041 UILC 1362.01-03 주제 Late Elections 출시일 09/15/2000
숫자 200037040 UILC 501.04-00 주제 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 출시일 09/15/2000
숫자 200037040 UILC 527.00-00 주제 Political Organizations 출시일 09/15/2000
숫자 200037039 UILC 6405.00-00 주제 Reports of Refunds and Credits 출시일 09/15/2000
숫자 200037038 UILC 877.01-00 주제 Principal Purpose--the Avoidance of Tax 출시일 09/15/2000
숫자 200037037 UILC 877.01-00 주제 Principal Purpose--the Avoidance of Tax 출시일 09/15/2000
숫자 200037036 UILC 150.02-00 주제 Change in Use of Facilities 출시일 09/15/2000
숫자 200037035 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 09/15/2000
숫자 200037034 UILC 265.00-00 주제 Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) 출시일 09/15/2000
숫자 200037033 UILC 355.02-00 주제 Non Pro Rata Distributions, etc. 출시일 09/15/2000
숫자 200037033 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 09/15/2000
숫자 200037032 UILC 1362.01-03 주제 Late Elections 출시일 09/15/2000
숫자 200037031 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 09/15/2000
숫자 200037030 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 09/15/2000
숫자 200037029 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 09/15/2000
숫자 200037028 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 09/15/2000
숫자 200037027 UILC 907.02-00 주제 Definition of Foreign Oil and Gas Extraction Income 출시일 09/15/2000
숫자 200037027 UILC 863.02-00 주제 Partly From Sources Within and Partly From Sources Without U.S. 출시일 09/15/2000
숫자 200037026 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 09/15/2000
숫자 200037025 UILC 1362.01-03 주제 Late Elections 출시일 09/15/2000
숫자 200037024 UILC 1362.01-03 주제 Late Elections 출시일 09/15/2000