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 200038012 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 09/22/2000
숫자 200038011 UILC 7701.00-00 주제 Definitions 출시일 09/22/2000
숫자 200038011 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 09/22/2000
숫자 200038010 UILC 7701.00-00 주제 Definitions 출시일 09/22/2000
숫자 200038010 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 09/22/2000
숫자 200038009 UILC 468A.00-00 주제 Special Rules for Decommissioning Cost 출시일 09/22/2000
숫자 200038009 UILC 461.00-00 주제 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 출시일 09/22/2000
숫자 200038009 UILC 1012.06-00 주제 Liabilities Assumed as Purchase Price 출시일 09/22/2000
숫자 200038009 UILC 1060.00-00 주제 Special Allocation Rules for Certain Asset Acquisitions 출시일 09/22/2000
숫자 200038008 UILC 812.01-00 주제 Company's Share of Net Investment Income 출시일 09/22/2000
숫자 200038008 UILC 812.01-02 주제 Policy Interest 출시일 09/22/2000
숫자 200038007 UILC 468A.00-00 주제 Special Rules for Decommissioning Cost 출시일 09/22/2000
숫자 200038007 UILC 461.00-00 주제 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 출시일 09/22/2000
숫자 200038007 UILC 1012.06-00 주제 Liabilities Assumed as Purchase Price 출시일 09/22/2000
숫자 200038007 UILC 1060.00-00 주제 Special Allocation Rules for Certain Asset Acquisitions 출시일 09/22/2000
숫자 200038006 UILC 565.00-00 주제 Consent Dividends 출시일 09/22/2000
숫자 200038006 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 09/22/2000
숫자 200038005 UILC 6402.00-00 주제 Authority to Make Credits or Refunds 출시일 09/22/2000
숫자 200038004 UILC 404.11-00 주제 Year of Deduction 출시일 09/22/2000
숫자 200038003 UILC 6330.00-00 주제 Collection Due Process - Levy 출시일 09/22/2000
숫자 200038002 UILC 451.14-00 주제 Constructive Receipt 출시일 09/22/2000
숫자 200038002 UILC 481.00-00 주제 Adjustments Required by Changes in Method of Accounting 출시일 09/22/2000
숫자 200038001 UILC 142.04-06 주제 Assisted Living Facilities 출시일 09/22/2000
숫자 200037053 UILC 509.01-02 주제 Support 출시일 09/15/2000
숫자 200037052 UILC 4976.01-00 주제 Disqualified Benefits 출시일 09/15/2000