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 201026027 UILC 1001.00-00 주제 Determination of Amount of and Recognition of Gain or Loss 출시일 07/02/2010
숫자 201026027 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 07/02/2010
숫자 201026027 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 07/02/2010
숫자 201026026 UILC 1001.00-00 주제 Determination of Amount of and Recognition of Gain or Loss 출시일 07/02/2010
숫자 201026026 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 07/02/2010
숫자 201026026 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 07/02/2010
숫자 201026025 UILC 1001.00-00 주제 Determination of Amount of and Recognition of Gain or Loss 출시일 07/02/2010
숫자 201026025 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 07/02/2010
숫자 201026025 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 07/02/2010
숫자 201026024 UILC 1001.00-00 주제 Determination of Amount of and Recognition of Gain or Loss 출시일 07/02/2010
숫자 201026024 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 07/02/2010
숫자 201026024 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 07/02/2010
숫자 201026023 UILC 562.00-00 주제 Dividends Eligible v. Not Eligible for Dividends-Paid Deduction 출시일 07/02/2010
숫자 201026023 UILC 851.00-00 주제 Definition of Regulated Investment Company 출시일 07/02/2010
숫자 201026022 UILC 1362.01-03 주제 Late Elections 출시일 07/02/2010
숫자 201026021 UILC 2642.00-00 주제 Inclusion Ratio 출시일 07/02/2010
숫자 201026021 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/02/2010
숫자 201026020 UILC 2642.00-00 주제 Inclusion Ratio 출시일 07/02/2010
숫자 201026020 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/02/2010
숫자 201026019 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/02/2010
숫자 201026019 UILC 2642.00-00 주제 Inclusion Ratio 출시일 07/02/2010
숫자 201026019 UILC 2652.01-02 주제 Special Election for QTIP 출시일 07/02/2010
숫자 201026018 UILC 61.00-00 주제 Gross Income v. Not Gross Income 출시일 07/02/2010
숫자 201026018 UILC 643.00-00 주제 Definitions Applicable to Subparts A, B, C, and D 출시일 07/02/2010
숫자 201026018 UILC 1001.00-00 주제 Determination of Amount of and Recognition of Gain or Loss 출시일 07/02/2010