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 199950019 UILC 337.00-00 주제 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 출시일 12/17/1999
숫자 199950018 UILC 1362.01-03 주제 Late Elections 출시일 12/17/1999
숫자 199950017 UILC 1362.01-03 주제 Late Elections 출시일 12/17/1999
숫자 199950016 UILC 1362.01-03 주제 Late Elections 출시일 12/17/1999
숫자 199950015 UILC 1362.01-03 주제 Late Elections 출시일 12/17/1999
숫자 199950014 UILC 2512.13-00 주제 Transfers for Insufficient Consideration 출시일 12/17/1999
숫자 199950013 UILC 1362.01-03 주제 Late Elections 출시일 12/17/1999
숫자 199950012 UILC 1362.01-03 주제 Late Elections 출시일 12/17/1999
숫자 199950011 UILC 1362.01-03 주제 Late Elections 출시일 12/17/1999
숫자 199950010 UILC 4982.00-00 주제 Excise Tax on Undistributed Income of Regulated Investment Companies 출시일 12/17/1999
숫자 199950009 UILC 7701.21-11 주제 Lawful Permanent Resident (Green Card Test) 출시일 12/17/1999
숫자 199950008 UILC 6231.03-00 주제 Partnership Item 출시일 12/17/1999
숫자 199950008 UILC 6231.05-00 주제 Affected Item 출시일 12/17/1999
숫자 199950008 UILC 6621.03-01 주제 Tax Motivated Transaction 출시일 12/17/1999
숫자 199950008 UILC 9210.00-00 주제 Farming Shelter 출시일 12/17/1999
숫자 199950007 UILC 9200.00-00 주제 Tax Shelter (Use This Category Only When No Other Category Is Appropriate) 출시일 12/17/1999
숫자 199950006 UILC 861.10-02 주제 Integrated Financial Transactions 출시일 12/17/1999
숫자 199950005 UILC 1502.76-00 주제 Taxable Year of Members of Group 출시일 12/17/1999
숫자 199950004 UILC 168.18-00 주제 Recovery Period 출시일 12/17/1999
숫자 199950004 UILC 168.20-00 주제 Classification of Property 출시일 12/17/1999
숫자 199950003 UILC 368.03-01 주제 Substantially All the Property 출시일 12/17/1999
숫자 199950002 UILC 894.04-00 주제 Royalties 출시일 12/17/1999
숫자 199950001 UILC 04.01.00-00 주제 ASSESSMENTS: Abatement 출시일 12/17/1999
숫자 199949047 UILC 412.06-00 주제 Minimum Funding Waiver 출시일 12/10/1999
숫자 199949046 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 12/10/1999