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 199935003 UILC 2035.00-00 주제 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 출시일 09/03/1999
숫자 199935003 UILC 2036.00-00 주제 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 출시일 09/03/1999
숫자 199935002 UILC 108.01-02 주제 Insolvent Taxpayer 출시일 09/03/1999
숫자 199935001 UILC 808.01-00 주제 Definition Policyholder Dividends 출시일 09/03/1999
숫자 199934025 UILC 408.00-00 주제 Individual Retirement Accounts 출시일 08/27/1999
숫자 199934025 UILC 408.03-00 주제 Rollover Contributions 출시일 08/27/1999
숫자 199934024 UILC 408.03-00 주제 Rollover Contributions 출시일 08/27/1999
숫자 199934024 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 08/27/1999
숫자 199934023 UILC 1041.01-00 주제 Transfers Incident to Divorce 출시일 08/27/1999
숫자 199934022 UILC 1362.01-03 주제 Late Elections 출시일 08/27/1999
숫자 199934021 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 08/27/1999
숫자 199934020 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 08/27/1999
숫자 199934019 UILC 50.00.00-00 주제 LEVY 출시일 08/27/1999
숫자 199934018 UILC 32.02-00 주제 Earned Income 출시일 08/27/1999
숫자 199934017 UILC 32.00-00 주제 (Former Section 43 Redesignated Section 32) Earned Income Credit 출시일 08/27/1999
숫자 199934016 UILC 174.05-01 주제 From Current Deduction to Amortization 출시일 08/27/1999
숫자 199934015 UILC 4371.00-00 주제 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 출시일 08/27/1999
숫자 199934014 UILC 47.02-01 주제 Qualified Rehabilitated Building 출시일 08/27/1999
숫자 199934014 UILC 47.02-06 주제 Qualified Rehabilitation Expenditures 출시일 08/27/1999
숫자 199934013 UILC 277.00-00 주제 Deduction Incurred by Certain Membership Organizations in Transactions With Members 출시일 08/27/1999
숫자 199934013 UILC 528.00-00 주제 Certain Homeowners Associations 출시일 08/27/1999
숫자 199934012 UILC 338.00-00 주제 Certain Stock Purchases Treated as Asset Acquisitions 출시일 08/27/1999
숫자 199934012 UILC 9100.06-00 주제 Section 338(g); Election Under Section 1.338-1T(c)(1) 출시일 08/27/1999
숫자 199934011 UILC 2511.00-00 주제 Transfers in General (Gift v. Not a Gift) 출시일 08/27/1999
숫자 199934010 UILC 468A.04-02 주제 Revised Schedules 출시일 08/27/1999