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 202043008 UILC 4945.04-04 주제 Grants to Individuals 출시일 10/23/2020
숫자 202043007 UILC 4945.04-04 주제 Grants to Individuals 출시일 10/23/2020
숫자 202043006 UILC 4945.04-04 주제 Grants to Individuals 출시일 10/23/2020
숫자 202043005 UILC 3121.01-00 주제 Wages 출시일 10/23/2020
숫자 202043005 UILC 3306.02-00 주제 Wages 출시일 10/23/2020
숫자 202043005 UILC 3401.01-00 주제 Wages Subject to Withholding 출시일 10/23/2020
숫자 202043004 UILC 3121.01-00 주제 Wages 출시일 10/23/2020
숫자 202043004 UILC 3306.02-00 주제 Wages 출시일 10/23/2020
숫자 202043004 UILC 3401.01-00 주제 Wages Subject to Withholding 출시일 10/23/2020
숫자 202043003 UILC 3121.01-00 주제 Wages 출시일 10/23/2020
숫자 202043003 UILC 3306.02-00 주제 Wages 출시일 10/23/2020
숫자 202043003 UILC 3401.01-00 주제 Wages Subject to Withholding 출시일 10/23/2020
숫자 202043002 UILC 336.00-00 주제 Gain or Loss Recognized on Property Distributed in Complete Liquidation 출시일 10/23/2020
숫자 202043002 UILC 336.05-00 주제 Stock Sales and Distributions Treated as Asset Transfers 출시일 10/23/2020
숫자 202043002 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 10/23/2020
숫자 202043001 UILC 336.05-00 주제 Stock Sales and Distributions Treated as Asset Transfers 출시일 10/23/2020
숫자 202043001 UILC 9100.22-00 주제 Other 출시일 10/23/2020
숫자 202043000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 10/23/2020
숫자 202042016 UILC 4945.04-04 주제 Grants to Individuals 출시일 10/16/2020
숫자 202042015 UILC 165.08-00 주제 Wagering Losses 출시일 10/16/2020
숫자 202042014 UILC 461.00-00 주제 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 출시일 10/16/2020
숫자 202042013 UILC 54A.00-00 주제 Credit to Holders of Qualified Tax Credit Bonds 출시일 10/16/2020
숫자 202042012 UILC 401.00-00 주제 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 출시일 10/16/2020
숫자 202042012 UILC 401.06-00 주제 Required Distributions 출시일 10/16/2020
숫자 202042012 UILC 401.06-02 주제 Employee Dies Before Entire Interest Distributed 출시일 10/16/2020