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 199950033 UILC 6651.04-00 주제 Increase in Penalty for Failure to Pay Tax 출시일 12/17/1999
숫자 199950033 UILC 6651.20-00 주제 Return Prepared by Service 출시일 12/17/1999
숫자 199950032 UILC 351.02-00 주제 Series of Transactions 출시일 12/17/1999
숫자 199950032 UILC 355.09-00 주제 Distributions Within a Consolidated Group 출시일 12/17/1999
숫자 199950032 UILC 355.01-00 주제 Spin-Off 출시일 12/17/1999
숫자 199950031 UILC 1362.01-03 주제 Late Elections 출시일 12/17/1999
숫자 199950030 UILC 121.03-00 주제 Election 출시일 12/17/1999
숫자 199950029 UILC 108.00-00 주제 Income From Discharge of Indebtedness 출시일 12/17/1999
숫자 199950029 UILC 108.01-00 주제 Exclusion From Gross Income 출시일 12/17/1999
숫자 199950029 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 12/17/1999
숫자 199950028 UILC 108.00-00 주제 Income From Discharge of Indebtedness 출시일 12/17/1999
숫자 199950028 UILC 108.01-00 주제 Exclusion From Gross Income 출시일 12/17/1999
숫자 199950028 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 12/17/1999
숫자 199950027 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 12/17/1999
숫자 199950027 UILC 7701.00-00 주제 Definitions 출시일 12/17/1999
숫자 199950026 UILC 1362.01-03 주제 Late Elections 출시일 12/17/1999
숫자 199950025 UILC 1362.02-03 주제 Passive Investment Income 출시일 12/17/1999
숫자 199950024 UILC 6402.04-01 주제 Timing 출시일 12/17/1999
숫자 199950024 UILC 6402.04-02 주제 Grounds 출시일 12/17/1999
숫자 199950024 UILC 6402.05-00 주제 Who May File a Claim 출시일 12/17/1999
숫자 199950023 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 12/17/1999
숫자 199950022 UILC 7701.00-00 주제 Definitions 출시일 12/17/1999
숫자 199950021 UILC 162.36-00 주제 Million Dollar Cap - Executive Employee Compensation 출시일 12/17/1999
숫자 199950020 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 12/17/1999
숫자 199950019 UILC 336.00-00 주제 Gain or Loss Recognized on Property Distributed in Complete Liquidation 출시일 12/17/1999