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 200708010 UILC 7701.00-00 주제 Definitions 출시일 02/23/2007
숫자 200708010 UILC 7704.00-00 주제 Certain Publicly Traded Partnerships Treated as Corporations 출시일 02/23/2007
숫자 200708009 UILC 1502.75-00 주제 Filing Requirements 출시일 02/23/2007
숫자 200708009 UILC 9100.20-00 주제 Section 1502; Election to File Consolidated Return 출시일 02/23/2007
숫자 200708008 UILC 45K.00-00 주제 Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) 출시일 02/23/2007
숫자 200708007 UILC 45K.00-00 주제 Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) 출시일 02/23/2007
숫자 200708006 UILC 105.00-00 주제 Accident and Health Plans (Excluded v. Not Excluded) 출시일 02/23/2007
숫자 200708006 UILC 106.00-00 주제 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 출시일 02/23/2007
숫자 200708005 UILC 29.00-00 주제 (Redesignated as Section 45K) Credits for Producing Fuel From a Nonconventional Source 출시일 02/23/2007
숫자 200708004 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 02/23/2007
숫자 200708003 UILC 61.13-07 주제 Refund of Taxes or Duties 출시일 02/23/2007
숫자 200708003 UILC 102.00-00 주제 Gifts and Inheritances 출시일 02/23/2007
숫자 200708002 UILC 83.00-00 주제 Property Transferred in Connection With Performance of Services 출시일 02/23/2007
숫자 200708001 UILC 1001.00-00 주제 Determination of Amount of and Recognition of Gain or Loss 출시일 02/23/2007
숫자 200708001 UILC 2056.07-01 주제 Effective Election 출시일 02/23/2007
숫자 200708001 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 02/23/2007
숫자 200708001 UILC 2642.00-00 주제 Inclusion Ratio 출시일 02/23/2007
숫자 200708001 UILC 2652.01-02 주제 Special Election for QTIP 출시일 02/23/2007
숫자 200708001 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 02/23/2007
숫자 200707161 UILC 501.03-01 주제 Employee Benefit Organization (See Also 0501.09-00) 출시일 02/16/2007
숫자 200707160 UILC 408.03-00 주제 Rollover Contributions 출시일 02/16/2007
숫자 200707159 UILC 408.01-00 주제 Exclusive Benefit of Individual or His Beneficiary 출시일 02/16/2007
숫자 200707158 UILC 408.02-01 주제 Benefit Distributions 출시일 02/16/2007
숫자 200707158 UILC 2033.01-00 주제 Interest v. No Interest at Time of Death 출시일 02/16/2007
숫자 200707158 UILC 2051.00-00 주제 Definition of Taxable Estate - Gross Estate Less Deductions 출시일 02/16/2007