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 199902006 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 01/15/1999
숫자 199902005 UILC 355.01-00 주제 Spin-Off 출시일 01/15/1999
숫자 199902005 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 01/15/1999
숫자 199902004 UILC 368.06-00 주제 Change in Identity, etc. (Type "F") 출시일 01/15/1999
숫자 199902003 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 01/15/1999
숫자 199902002 UILC 83.01-00 주제 When Includible in Gross Income 출시일 01/15/1999
숫자 199902002 UILC 401.29-00 주제 Cash or Deferred Arrangements 출시일 01/15/1999
숫자 199902002 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 01/15/1999
숫자 199902002 UILC 451.14-00 주제 Constructive Receipt 출시일 01/15/1999
숫자 199902002 UILC 671.02-00 주제 Persons Treated as Grantors 출시일 01/15/1999
숫자 199902002 UILC 677.00-00 주제 Income for Benefit of Grantor 출시일 01/15/1999
숫자 199902001 UILC 302.04-00 주제 Redemption from Noncorporate Shareholder in Partial Liquidation 출시일 01/15/1999
숫자 199901036 UILC 6225.01-00 주제 Restriction on Assessment and Collection 출시일 01/08/1999
숫자 199901036 UILC 6231.14-00 주제 Regulations with Respect to Certain Special Enforcement Areas 출시일 01/08/1999
숫자 199901035 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 01/08/1999
숫자 199901034 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 01/08/1999
숫자 199901033 UILC 414.08-00 주제 Church Plan 출시일 01/08/1999
숫자 199901032 UILC 29.00-00 주제 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 출시일 01/08/1999
숫자 199901031 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 01/08/1999
숫자 199901030 UILC 4945.00-00 주제 Excise Taxes on Taxable Expenditures 출시일 01/08/1999
숫자 199901029 UILC 408.03-00 주제 Rollover Contributions 출시일 01/08/1999
숫자 199901028 UILC 721.00-00 주제 Nonrecognition of Gain or Loss on Contributions 출시일 01/08/1999
숫자 199901027 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/08/1999
숫자 199901026 UILC 4251.00-00 주제 Communications Tax (Taxable v. Not Taxable) 출시일 01/08/1999
숫자 199901025 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 01/08/1999