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 199945024 UILC 1362.01-03 주제 Late Elections 출시일 11/12/1999
숫자 199945023 UILC 6041.03-00 주제 Fixed or Determinable Gains, Profits, or Income 출시일 11/12/1999
숫자 199945023 UILC 6045.00-00 주제 Returns of Brokers 출시일 11/12/1999
숫자 199945023 UILC 6049.01-00 주제 Reportable Interest 출시일 11/12/1999
숫자 199945022 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 11/12/1999
숫자 199945022 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 11/12/1999
숫자 199945022 UILC 2041.00-00 주제 Powers of Appointment (Included v. Not Included in Gross Estate) 출시일 11/12/1999
숫자 199945022 UILC 2514.00-00 주제 Powers of Appointment (Transfer v. Not a Transfer) 출시일 11/12/1999
숫자 199945021 UILC 1361.00-00 주제 Definitions 출시일 11/12/1999
숫자 199945021 UILC 1361.05-00 주제 Qualified Subchapter S Subsidiary 출시일 11/12/1999
숫자 199945021 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 11/12/1999
숫자 199945020 UILC 851.01-00 주제 Election to be Regulated Investment Company 출시일 11/12/1999
숫자 199945020 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 11/12/1999
숫자 199945019 UILC 1361.05-00 주제 Qualified Subchapter S Subsidiary 출시일 11/12/1999
숫자 199945019 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 11/12/1999
숫자 199945019 UILC 1362.01-03 주제 Late Elections 출시일 11/12/1999
숫자 199945019 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 11/12/1999
숫자 199945018 UILC 1362.01-03 주제 Late Elections 출시일 11/12/1999
숫자 199945017 UILC 301.07-00 주제 Constructive Dividend 출시일 11/12/1999
숫자 199945017 UILC 1368.01-00 주제 Accumulated Adjustments Account 출시일 11/12/1999
숫자 199945017 UILC 1371.00-00 주제 Coordination with Subchapter C Rules 출시일 11/12/1999
숫자 199945016 UILC 29.00-00 주제 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 출시일 11/12/1999
숫자 199945015 UILC 61.00-00 주제 Gross Income v. Not Gross Income 출시일 11/12/1999
숫자 199945015 UILC 83.00-00 주제 Property Transferred in Connection With Performance of Services 출시일 11/12/1999
숫자 199945015 UILC 162.00-00 주제 Trade or Business (Deductible v. Not Deductible) 출시일 11/12/1999