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 200006032 UILC 7702.00-00 주제 Life Insurance Contract Defined 출시일 02/11/2000
숫자 200006032 UILC 7702.20-00 주제 Correction of Errors 출시일 02/11/2000
숫자 200006031 UILC 42.14-01 주제 Correction of Administrative Errors and Omissions 출시일 02/11/2000
숫자 200006030 UILC 7702.00-00 주제 Life Insurance Contract Defined 출시일 02/11/2000
숫자 200006030 UILC 7702.20-00 주제 Correction of Errors 출시일 02/11/2000
숫자 200006029 UILC 468B.06-00 주제 Other Funds 출시일 02/11/2000
숫자 200006029 UILC 162.00-00 주제 Trade or Business (Deductible v. Not Deductible) 출시일 02/11/2000
숫자 200006029 UILC 461.00-00 주제 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 출시일 02/11/2000
숫자 200006028 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 02/11/2000
숫자 200006027 UILC 674.05-00 주제 Exception for Independent Trustees 출시일 02/11/2000
숫자 200006027 UILC 2036.02-00 주제 Retention of Right to Designate Who Shall Enjoy Property or Income 출시일 02/11/2000
숫자 200006027 UILC 2038.01-01 주제 Power to Change Beneficiaries or Their Shares 출시일 02/11/2000
숫자 200006027 UILC 2601.03-01 주제 Irrevocable Trusts 출시일 02/11/2000
숫자 200006026 UILC 2601.04-01 주제 Wills or Revocable Trusts Executed Before October 22, 1986 출시일 02/11/2000
숫자 200006025 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 02/11/2000
숫자 200006024 UILC 1441.00-00 주제 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 출시일 02/11/2000
숫자 200006024 UILC 1235.02-00 주제 Sale v. License 출시일 02/11/2000
숫자 200006023 UILC 41.00-00 주제 Credit for Increasing Research Activities 출시일 02/11/2000
숫자 200006022 UILC 42.07-00 주제 Qualified Low-Income Housing Project 출시일 02/11/2000
숫자 200006021 UILC 42.07-00 주제 Qualified Low-Income Housing Project 출시일 02/11/2000
숫자 200006020 UILC 42.07-00 주제 Qualified Low-Income Housing Project 출시일 02/11/2000
숫자 200006019 UILC 1362.01-03 주제 Late Elections 출시일 02/11/2000
숫자 200006018 UILC 1362.01-03 주제 Late Elections 출시일 02/11/2000
숫자 200006017 UILC 448.04-02 주제 Ownership Test 출시일 02/11/2000
숫자 200006016 UILC 1397.00-00 주제 Empowerment Zone - Other definitions and special rules 출시일 02/11/2000