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 201443016 UILC 4217.01-00 주제 Lease Considered as a Sale 출시일 10/24/2014
숫자 201443016 UILC 4217.02-00 주제 Limitation on Tax 출시일 10/24/2014
숫자 201443015 UILC 101.00-00 주제 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 출시일 10/24/2014
숫자 201443015 UILC 264.00-00 주제 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 출시일 10/24/2014
숫자 201443015 UILC 72.00-00 주제 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 출시일 10/24/2014
숫자 201443015 UILC 7702.00-00 주제 Life Insurance Contract Defined 출시일 10/24/2014
숫자 201443015 UILC 7702A.00-00 주제 Modified Endowment Contracts 출시일 10/24/2014
숫자 201443014 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 10/24/2014
숫자 201443014 UILC 1362.01-00 주제 Eligible v. Ineligible 출시일 10/24/2014
숫자 201443014 UILC 1362.02-00 주제 Termination of Election 출시일 10/24/2014
숫자 201443014 UILC 1362.02-02 주제 Ceases to be Small Business Corporation 출시일 10/24/2014
숫자 201443013 UILC 2632.00-00 주제 Special Rules for Allocation of GST Exemption 출시일 10/24/2014
숫자 201443013 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 10/24/2014
숫자 201443012 UILC 7701.00-00 주제 Definitions 출시일 10/24/2014
숫자 201443012 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 10/24/2014
숫자 201443012 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 10/24/2014
숫자 201443011 UILC 754.00-00 주제 Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 10/24/2014
숫자 201443011 UILC 754.02-00 주제 Timeliness of Election 출시일 10/24/2014
숫자 201443011 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 10/24/2014
숫자 201443010 UILC 7701.00-00 주제 Definitions 출시일 10/24/2014
숫자 201443010 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 10/24/2014
숫자 201443010 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 10/24/2014
숫자 201443009 UILC 382.00-00 주제 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 출시일 10/24/2014
숫자 201443009 UILC 382.12-00 주제 Operating Rules 출시일 10/24/2014
숫자 201443009 UILC 382.12-16 주제 Controlled Groups 출시일 10/24/2014