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 199943041 UILC 468A.00-00 주제 Special Rules for Decommissioning Cost 출시일 10/29/1999
숫자 199943041 UILC 461.00-00 주제 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 출시일 10/29/1999
숫자 199943040 UILC 83.04-02 주제 Cancellation 출시일 10/29/1999
숫자 199943040 UILC 83.08-00 주제 Deduction by Employer 출시일 10/29/1999
숫자 199943040 UILC 482.00-00 주제 Allocation of Income and Deductions Among Taxpayers 출시일 10/29/1999
숫자 199943039 UILC 401.01-01 주제 Exclusive Benefit of Employees or Their Beneficiaries 출시일 10/29/1999
숫자 199943039 UILC 503.02-00 주제 Prohibited Transactions 출시일 10/29/1999
숫자 199943038 UILC 355.01-01 주제 Split-Off 출시일 10/29/1999
숫자 199943038 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 10/29/1999
숫자 199943037 UILC 61.11-03 주제 Government Payments 출시일 10/29/1999
숫자 199943037 UILC 118.01-02 주제 Nonshareholder Contributions 출시일 10/29/1999
숫자 199943037 UILC 165.07-00 주제 Disaster Losses 출시일 10/29/1999
숫자 199943037 UILC 1033.02-00 주제 Definition of Involuntary Conversion Events 출시일 10/29/1999
숫자 199943036 UILC 351.00-00 주제 Transfer to Corporation Controlled by Transferor 출시일 10/29/1999
숫자 199943036 UILC 368.06-00 주제 Change in Identity, etc. (Type "F") 출시일 10/29/1999
숫자 199943035 UILC 265.04-00 주제 Interest Expenses Relating to Tax-Exempts 출시일 10/29/1999
숫자 199943034 UILC 265.04-00 주제 Interest Expenses Relating to Tax-Exempts 출시일 10/29/1999
숫자 199943033 UILC 42.14-01 주제 Correction of Administrative Errors and Omissions 출시일 10/29/1999
숫자 199943032 UILC 280G.01-00 주제 Definitions 출시일 10/29/1999
숫자 199943032 UILC 4999.00-00 주제 Golden Parachute Payments 출시일 10/29/1999
숫자 199943031 UILC 1362.02-03 주제 Passive Investment Income 출시일 10/29/1999
숫자 199943030 UILC 351.01-00 주제 Control v. No Control by Transferor 출시일 10/29/1999
숫자 199943030 UILC 355.01-00 주제 Spin-Off 출시일 10/29/1999
숫자 199943029 UILC 1362.01-03 주제 Late Elections 출시일 10/29/1999
숫자 199943028 UILC 1362.01-03 주제 Late Elections 출시일 10/29/1999