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 200151005 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 12/21/2001
숫자 200151004 UILC 481.00-00 주제 Adjustments Required by Changes in Method of Accounting 출시일 12/21/2001
숫자 200151003 UILC 451.00-00 주제 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 출시일 12/21/2001
숫자 200151002 UILC 3231.01-00 주제 Employers v. Not Employers 출시일 12/21/2001
숫자 200151001 UILC 146.07-00 주제 Carryforward of Allocation 출시일 12/21/2001
숫자 200151001 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 12/21/2001
숫자 200150025 UILC 1362.01-03 주제 Late Elections 출시일 12/14/2001
숫자 200150024 UILC 1362.01-03 주제 Late Elections 출시일 12/14/2001
숫자 200150023 UILC 355.01-00 주제 Spin-Off 출시일 12/14/2001
숫자 200150022 UILC 1362.01-03 주제 Late Elections 출시일 12/14/2001
숫자 200150021 UILC 1362.01-03 주제 Late Elections 출시일 12/14/2001
숫자 200150020 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 12/14/2001
숫자 200150020 UILC 2514.00-00 주제 Powers of Appointment (Transfer v. Not a Transfer) 출시일 12/14/2001
숫자 200150020 UILC 2041.00-00 주제 Powers of Appointment (Included v. Not Included in Gross Estate) 출시일 12/14/2001
숫자 200150019 UILC 664.03-02 주제 Charitable Remainder Unitrust 출시일 12/14/2001
숫자 200150019 UILC 664.04-00 주제 Valuation 출시일 12/14/2001
숫자 200150018 UILC 7702.02-00 주제 Cash Value Accumulation Test 출시일 12/14/2001
숫자 200150018 UILC 7702.03-00 주제 Guideline Premium Requirements 출시일 12/14/2001
숫자 200150018 UILC 7702.20-00 주제 Correction of Errors 출시일 12/14/2001
숫자 200150017 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 12/14/2001
숫자 200150016 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 12/14/2001
숫자 200150015 UILC 1362.01-03 주제 Late Elections 출시일 12/14/2001
숫자 200150014 UILC 7702.02-00 주제 Cash Value Accumulation Test 출시일 12/14/2001
숫자 200150014 UILC 7702.03-00 주제 Guideline Premium Requirements 출시일 12/14/2001
숫자 200150014 UILC 7702.20-00 주제 Correction of Errors 출시일 12/14/2001