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 200001012 UILC 2518.01-01 주제 Time Limit 출시일 01/07/2000
숫자 200001012 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 01/07/2000
숫자 200001011 UILC 355.01-00 주제 Spin-Off 출시일 01/07/2000
숫자 200001011 UILC 356.00-00 주제 Receipt of Additional Consideration--Boot (Gain Recognized v. Not Recognized) 출시일 01/07/2000
숫자 200001011 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 01/07/2000
숫자 200001010 UILC 2055.00-00 주제 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 출시일 01/07/2000
숫자 200001009 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 01/07/2000
숫자 200001008 UILC 475.01-00 주제 Treatment of Securities Marked to Market 출시일 01/07/2000
숫자 200001007 UILC 367.40-02 주제 Liquidations Under Section 332 출시일 01/07/2000
숫자 200001007 UILC 381.01-00 주제 Net Operating Loss Carryovers 출시일 01/07/2000
숫자 200001007 UILC 864.02-07 주제 Property Formerly Used in U.S. Business 출시일 01/07/2000
숫자 200001006 UILC 446.03-00 주제 Methods of Accounting (Permissible Method v. Not Permissible) 출시일 01/07/2000
숫자 200001006 UILC 446.04-02 주제 Required by Commissioner 출시일 01/07/2000
숫자 200001006 UILC 451.13-01 주제 Services (Rev. Rul. 71-21) 출시일 01/07/2000
숫자 200001006 UILC 7121.00-00 주제 Closing Agreements 출시일 01/07/2000
숫자 200001005 UILC 165.13-00 주제 Abandonment Losses 출시일 01/07/2000
숫자 200001004 UILC 1362.01-03 주제 Late Elections 출시일 01/07/2000
숫자 200001003 UILC 6621.01-00 주제 Overpayment and Underpayment Rates 출시일 01/07/2000
숫자 200001002 UILC 165.13-00 주제 Abandonment Losses 출시일 01/07/2000
숫자 200001001 UILC 61.43-01 주제 Lease of Property 출시일 01/07/2000
숫자 200001001 UILC 61.50-00 주제 Leveraged Leasing 출시일 01/07/2000
숫자 200001001 UILC 161.00-00 주제 Allowance of Deductions (Deductible v. Not Deductible) 출시일 01/07/2000
숫자 200001001 UILC 9214.04-00 주제 Computer Leasing 출시일 01/07/2000
숫자 199952095 UILC 4942.03-07 주제 Set-Asides 출시일 12/31/1999
숫자 199952094 UILC 418A.00-00 주제 Notice of Reorganization and Funding Requirements 출시일 12/31/1999