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 201338012 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 09/20/2013
숫자 201338012 UILC 1362.01-00 주제 Eligible v. Ineligible 출시일 09/20/2013
숫자 201338012 UILC 1362.01-03 주제 Late Elections 출시일 09/20/2013
숫자 201338011 UILC 338.01-02 주제 Time in which Election must be made 출시일 09/20/2013
숫자 201338011 UILC 9100.06-00 주제 Section 338(g); Election Under Section 1.338-1T(c)(1) 출시일 09/20/2013
숫자 201338010 UILC 9100.01-00 주제 Extension of Time for Making Certain Elections; Section 42: Low-Income Housing Credit 출시일 09/20/2013
숫자 201338010 UILC 42.00-00 주제 Low-Income Housing Credit 출시일 09/20/2013
숫자 201338009 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 09/20/2013
숫자 201338008 UILC 1362.01-03 주제 Late Elections 출시일 09/20/2013
숫자 201338007 UILC 108.00-00 주제 Income From Discharge of Indebtedness 출시일 09/20/2013
숫자 201338007 UILC 108.01-00 주제 Exclusion From Gross Income 출시일 09/20/2013
숫자 201338007 UILC 108.02-00 주제 Reduction of Tax Attributes 출시일 09/20/2013
숫자 201338007 UILC 108.02-01 주제 Election to Reduce Basis of Depreciable Property First 출시일 09/20/2013
숫자 201338007 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 09/20/2013
숫자 201338006 UILC 1362.01-03 주제 Late Elections 출시일 09/20/2013
숫자 201338005 UILC 61.00-00 주제 Gross Income v. Not Gross Income 출시일 09/20/2013
숫자 201338005 UILC 817.00-00 주제 Treatment of Variable Contracts 출시일 09/20/2013
숫자 201338004 UILC 817.00-00 주제 Treatment of Variable Contracts 출시일 09/20/2013
숫자 201338003 UILC 2056.00-00 주제 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 출시일 09/20/2013
숫자 201338002 UILC 2642.00-00 주제 Inclusion Ratio 출시일 09/20/2013
숫자 201338002 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 09/20/2013
숫자 201338001 UILC 7704.03-00 주제 Qualifying Income 출시일 09/20/2013
숫자 201337019 UILC 412.06-00 주제 Minimum Funding Waiver 출시일 09/13/2013
숫자 201337018 UILC 501.07-01 주제 Profit v. Not for Profit 출시일 09/13/2013
숫자 201337017 UILC 501.32-00 주제 Income Inures v. does Not Inure to Private Individual 출시일 09/13/2013