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 199941009 UILC 167.05-06 주제 Income Forecast Method - Section 167(g) 출시일 10/15/1999
숫자 199941009 UILC 167.14-11 주제 Other Intangible Property 출시일 10/15/1999
숫자 199941008 UILC 263.00-00 주제 Capital Expenditures (Deductible v. Not Deductible) 출시일 10/15/1999
숫자 199941008 UILC 263.03-01 주제 Determination of Useful Life 출시일 10/15/1999
숫자 199941007 UILC 882.03-00 주제 Return Required 출시일 10/15/1999
숫자 199941006 UILC 1031.02-00 주제 Like Kind Property 출시일 10/15/1999
숫자 199941005 UILC 1031.02-00 주제 Like Kind Property 출시일 10/15/1999
숫자 199941004 UILC 9114.03-42 주제 United Kingdom 출시일 10/15/1999
숫자 199941003 UILC 9114.03-42 주제 United Kingdom 출시일 10/15/1999
숫자 199941002 UILC 09.35.00-00 주제 BANKRUPTCY CODE CASES: Refunds 출시일 10/15/1999
숫자 199941002 UILC 09.37.05-01 주제 BC: Returns by truste/debtor: Indiv.: Elec. to close tax. year 출시일 10/15/1999
숫자 199941002 UILC 69.06.01-00 주제 REFUNDS: Proper party: Bankruptcy 출시일 10/15/1999
숫자 199941001 UILC 453A.03-00 주제 Interest on Deferred Tax Liability 출시일 10/15/1999
숫자 199940043 UILC 401.00-00 주제 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 출시일 10/08/1999
숫자 199940042 UILC 404.00-00 주제 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 출시일 10/08/1999
숫자 199940041 UILC 402.06-00 주제 Amounts Distributed or Made Available to Beneficiary 출시일 10/08/1999
숫자 199940041 UILC 402.08-00 주제 Rollover Contributions 출시일 10/08/1999
숫자 199940040 UILC 7701.22-01 주제 Factors: Lease vs. Service Contract 출시일 10/08/1999
숫자 199940039 UILC 1033.02-00 주제 Definition of Involuntary Conversion Events 출시일 10/08/1999
숫자 199940038 UILC 642.03-03 주제 Paid or Permanently Set Aside 출시일 10/08/1999
숫자 199940037 UILC 1033.02-00 주제 Definition of Involuntary Conversion Events 출시일 10/08/1999
숫자 199940036 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 10/08/1999
숫자 199940036 UILC 565.01-02 주제 Making and Filing Consents 출시일 10/08/1999
숫자 199940036 UILC 542.00-00 주제 Definition of Personal Holding Company 출시일 10/08/1999
숫자 199940035 UILC 507.01-01 주제 Special Rules 출시일 10/08/1999