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 199902016 UILC 501.09-01 주제 Permissible Benefits 출시일 01/15/1999
숫자 199902015 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 01/15/1999
숫자 199902014 UILC 2056.07-00 주제 Qualified Terminable Interest Property 출시일 01/15/1999
숫자 199902013 UILC 1502.20-00 주제 Loss Disallowance Rule 출시일 01/15/1999
숫자 199902013 UILC 9100.21-00 주제 Section 6(c)(3) of PL 97-354; Qualified Oil Corporation 출시일 01/15/1999
숫자 199902012 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 01/15/1999
숫자 199902011 UILC 355.05-00 주제 Control 출시일 01/15/1999
숫자 199902010 UILC 468A.04-02 주제 Revised Schedules 출시일 01/15/1999
숫자 199902009 UILC 561.00-00 주제 Deduction v. Not a Deduction for Dividends Paid 출시일 01/15/1999
숫자 199902009 UILC 562.02-00 주제 Distributions in Liquidation 출시일 01/15/1999
숫자 199902009 UILC 852.01-00 주제 Investment Company Taxable Income 출시일 01/15/1999
숫자 199902008 UILC 704.01-02 주제 Economic Effect 출시일 01/15/1999
숫자 199902008 UILC 704.01-04 주제 Section 704(c) Considerations 출시일 01/15/1999
숫자 199902008 UILC 721.00-00 주제 Nonrecognition of Gain or Loss on Contributions 출시일 01/15/1999
숫자 199902008 UILC 851.00-00 주제 Definition of Regulated Investment Company 출시일 01/15/1999
숫자 199902008 UILC 7704.01-00 주제 Meaning of 출시일 01/15/1999
숫자 199902007 UILC 174.05-01 주제 From Current Deduction to Amortization 출시일 01/15/1999
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