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 199907016 UILC 953.00-00 주제 Insurance Income 출시일 02/19/1999
숫자 199907016 UILC 1503.03-00 주제 Dual Resident Corporations (Repealed in 1976) 출시일 02/19/1999
숫자 199907015 UILC 2651.01-00 주제 Lineal Descendants 출시일 02/19/1999
숫자 199907014 UILC 1502.20-00 주제 Loss Disallowance Rule 출시일 02/19/1999
숫자 199907014 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 02/19/1999
숫자 199907013 UILC 664.03-03 주제 Unitrust With Income Exception 출시일 02/19/1999
숫자 199907012 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 02/19/1999
숫자 199907011 UILC 469.03-03 주제 Definition of Activity 출시일 02/19/1999
숫자 199907011 UILC 469.10-00 주제 Other Definitions and Rules 출시일 02/19/1999
숫자 199907010 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 02/19/1999
숫자 199907009 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 02/19/1999
숫자 199907008 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 02/19/1999
숫자 199907007 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 02/19/1999
숫자 199907007 UILC 355.00-00 주제 Distribution of Stock and Securities of a Controlled Corporation 출시일 02/19/1999
숫자 199907006 UILC 336.00-00 주제 Gain or Loss Recognized on Property Distributed in Complete Liquidation 출시일 02/19/1999
숫자 199907006 UILC 337.00-00 주제 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 출시일 02/19/1999
숫자 199907005 UILC 338.00-00 주제 Certain Stock Purchases Treated as Asset Acquisitions 출시일 02/19/1999
숫자 199907005 UILC 9100.07-00 주제 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 출시일 02/19/1999
숫자 199907004 UILC 163.07-00 주제 Original Issue Discount 출시일 02/19/1999
숫자 199907004 UILC 1012.00-00 주제 Basis of Property--Costs 출시일 02/19/1999
숫자 199907004 UILC 1272.00-00 주제 Current Inclusion in Income of Original Issue Discount 출시일 02/19/1999
숫자 199907004 UILC 1274.00-00 주제 Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property 출시일 02/19/1999
숫자 199907004 UILC 6662.00-00 주제 Accuracy-related penalty 출시일 02/19/1999
숫자 199907003 UILC 61.05-03 주제 Compensation 출시일 02/19/1999
숫자 199907003 UILC 83.03-02 주제 Transferability of Property 출시일 02/19/1999