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 199942039 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 10/22/1999
숫자 199942038 UILC 468A.04-02 주제 Revised Schedules 출시일 10/22/1999
숫자 199942037 UILC 642.03-06 주제 Pooled Income Funds 출시일 10/22/1999
숫자 199942036 UILC 51.49.03-05 주제 LIENS: Removal: Release: Reinstatement by revocation 출시일 10/22/1999
숫자 199942035 UILC 6103.04-00 주제 Disclosure to States for State Tax Administration 출시일 10/22/1999
숫자 199942034 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 10/22/1999
숫자 199942033 UILC 2601.04-01 주제 Wills or Revocable Trusts Executed Before October 22, 1986 출시일 10/22/1999
숫자 199942032 UILC 2601.04-01 주제 Wills or Revocable Trusts Executed Before October 22, 1986 출시일 10/22/1999
숫자 199942031 UILC 2601.04-01 주제 Wills or Revocable Trusts Executed Before October 22, 1986 출시일 10/22/1999
숫자 199942030 UILC 2601.04-01 주제 Wills or Revocable Trusts Executed Before October 22, 1986 출시일 10/22/1999
숫자 199942029 UILC 338.00-00 주제 Certain Stock Purchases Treated as Asset Acquisitions 출시일 10/22/1999
숫자 199942029 UILC 9100.06-00 주제 Section 338(g); Election Under Section 1.338-1T(c)(1) 출시일 10/22/1999
숫자 199942028 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 10/22/1999
숫자 199942027 UILC 338.00-00 주제 Certain Stock Purchases Treated as Asset Acquisitions 출시일 10/22/1999
숫자 199942027 UILC 9100.06-00 주제 Section 338(g); Election Under Section 1.338-1T(c)(1) 출시일 10/22/1999
숫자 199942026 UILC 2041.00-00 주제 Powers of Appointment (Included v. Not Included in Gross Estate) 출시일 10/22/1999
숫자 199942026 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 10/22/1999
숫자 199942026 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 10/22/1999
숫자 199942025 UILC 162.23-00 주제 Deductible by Whom 출시일 10/22/1999
숫자 199942024 UILC 9100.22-00 주제 Other 출시일 10/22/1999
숫자 199942024 UILC 897.02-00 주제 U.S. Real Property Interest 출시일 10/22/1999
숫자 199942023 UILC 216.00-00 주제 Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder 출시일 10/22/1999
숫자 199942022 UILC 216.00-00 주제 Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder 출시일 10/22/1999
숫자 199942021 UILC 1362.01-03 주제 Late Elections 출시일 10/22/1999
숫자 199942020 UILC 61.00-00 주제 Gross Income v. Not Gross Income 출시일 10/22/1999