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 199947024 UILC 355.01-00 주제 Spin-Off 출시일 11/26/1999
숫자 199947023 UILC 9100.18-00 주제 Section 927; FSC Election 출시일 11/26/1999
숫자 199947022 UILC 642.03-00 주제 Charitable Deduction 출시일 11/26/1999
숫자 199947022 UILC 2055.12-07 주제 Guaranteed Annuity Lead Interest 출시일 11/26/1999
숫자 199947022 UILC 2518.01-00 주제 Requirements for a Qualified Disclaimer 출시일 11/26/1999
숫자 199947021 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 11/26/1999
숫자 199947020 UILC 355.01-00 주제 Spin-Off 출시일 11/26/1999
숫자 199947020 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 11/26/1999
숫자 199947019 UILC 355.01-00 주제 Spin-Off 출시일 11/26/1999
숫자 199947019 UILC 355.04-00 주제 Business Purpose 출시일 11/26/1999
숫자 199947018 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 11/26/1999
숫자 199947017 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 11/26/1999
숫자 199947016 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 11/26/1999
숫자 199947015 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 11/26/1999
숫자 199947014 UILC 338.00-00 주제 Certain Stock Purchases Treated as Asset Acquisitions 출시일 11/26/1999
숫자 199947014 UILC 9100.07-00 주제 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 출시일 11/26/1999
숫자 199947013 UILC 9100.22-00 주제 Other 출시일 11/26/1999
숫자 199947013 UILC 1503.04-04 주제 Dual Resident Corporation 출시일 11/26/1999
숫자 199947012 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 11/26/1999
숫자 199947011 UILC 367.02-00 주제 Exception Under section 367(a) for Transfers of Property Other Than Stock For Use in the Active Conduct of a Trade or Business 출시일 11/26/1999
숫자 199947010 UILC 453C.00-00 주제 (Repealed - 1987 Act) Certain Indebtedness Treated as Payment on Installment Obligations 출시일 11/26/1999
숫자 199947009 UILC 9114.03-13 주제 Germany 출시일 11/26/1999
숫자 199947009 UILC 894.11-00 주제 Pensions 출시일 11/26/1999
숫자 199947008 UILC 832.17-07 주제 Special Deduction for Companies that Took Into Account Salvage Recoverable 출시일 11/26/1999
숫자 199947008 UILC 832.06-01 주제 Salvage and Reinsurance Recoverable 출시일 11/26/1999