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 199923024 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 06/11/1999
숫자 199923023 UILC 368.00-00 주제 Definitions Relating to Corporate Reorganizations 출시일 06/11/1999
숫자 199923023 UILC 368.01-00 주제 Statutory Merger or Consolidation (Type "A") 출시일 06/11/1999
숫자 199923022 UILC 4051.00-00 주제 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 출시일 06/11/1999
숫자 199923021 UILC 6405.00-00 주제 Reports of Refunds and Credits 출시일 06/11/1999
숫자 199923020 UILC 3231.01-00 주제 Employers v. Not Employers 출시일 06/11/1999
숫자 199923019 UILC 1362.01-03 주제 Late Elections 출시일 06/11/1999
숫자 199923018 UILC 2041.00-00 주제 Powers of Appointment (Included v. Not Included in Gross Estate) 출시일 06/11/1999
숫자 199923018 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 06/11/1999
숫자 199923017 UILC 761.01-02 주제 Organizations Not Treated as a Partnership 출시일 06/11/1999
숫자 199923017 UILC 7701.01-00 주제 Associations v. Corporations 출시일 06/11/1999
숫자 199923017 UILC 7701.02-00 주제 Partnerships v. Associations 출시일 06/11/1999
숫자 199923017 UILC 7701.03-00 주제 Association v. Trust 출시일 06/11/1999
숫자 199923017 UILC 704.06-00 주제 Limitation on Allowance of Losses 출시일 06/11/1999
숫자 199923016 UILC 3231.01-00 주제 Employers v. Not Employers 출시일 06/11/1999
숫자 199923015 UILC 3121.04-00 주제 Employees 출시일 06/11/1999
숫자 199923015 UILC 3306.05-00 주제 Employees 출시일 06/11/1999
숫자 199923015 UILC 3401.04-00 주제 Employer-Employee Relationship 출시일 06/11/1999
숫자 199923014 UILC 3121.04-01 주제 Common Law Tests 출시일 06/11/1999
숫자 199923014 UILC 3306.05-00 주제 Employees 출시일 06/11/1999
숫자 199923014 UILC 3401.04-02 주제 Employee v. Not an Employee 출시일 06/11/1999
숫자 199923013 UILC 170.00-00 주제 Charitable, Etc. Contributions and Gifts 출시일 06/11/1999
숫자 199923013 UILC 664.03-02 주제 Charitable Remainder Unitrust 출시일 06/11/1999
숫자 199923012 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 06/11/1999
숫자 199923011 UILC 302.03-00 주제 Complete Termination of Interest 출시일 06/11/1999