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 201709020 UILC 1361.03-02 주제 Qualified Subchapter S Trusts 출시일 03/03/2017
숫자 201709020 UILC 2035.00-00 주제 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 출시일 03/03/2017
숫자 201709020 UILC 2036.00-00 주제 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 출시일 03/03/2017
숫자 201709020 UILC 2037.00-00 주제 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 출시일 03/03/2017
숫자 201709020 UILC 2038.00-00 주제 Revocable Transfers (Included v. Not Included in Gross Estate) 출시일 03/03/2017
숫자 201709020 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 03/03/2017
숫자 201709020 UILC 61.00-00 주제 Gross Income v. Not Gross Income 출시일 03/03/2017
숫자 201709020 UILC 643.06-00 주제 Multiple Trusts 출시일 03/03/2017
숫자 201709020 UILC 661.00-00 주제 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 출시일 03/03/2017
숫자 201709020 UILC 662.00-00 주제 Inclusion of Amounts in Gro 출시일 03/03/2017
숫자 201709019 UILC 2010.00-00 주제 Unified Credit Against Estate Tax 출시일 03/03/2017
숫자 201709019 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 03/03/2017
숫자 201709018 UILC 4982.00-00 주제 Excise Tax on Undistributed Income of Regulated Investment Companies 출시일 03/03/2017
숫자 201709018 UILC 4982.05-00 주제 Definitions and Special Rules 출시일 03/03/2017
숫자 201709018 UILC 4982.06-00 주제 Election to Use Taxable Year 출시일 03/03/2017
숫자 201709017 UILC 4982.00-00 주제 Excise Tax on Undistributed Income of Regulated Investment Companies 출시일 03/03/2017
숫자 201709017 UILC 4982.05-00 주제 Definitions and Special Rules 출시일 03/03/2017
숫자 201709017 UILC 4982.06-00 주제 Election to Use Taxable Year 출시일 03/03/2017
숫자 201709016 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 03/03/2017
숫자 201709015 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 03/03/2017
숫자 201709015 UILC 1362.01-00 주제 Eligible v. Ineligible 출시일 03/03/2017
숫자 201709015 UILC 1362.01-02 주제 Election After Termination 출시일 03/03/2017
숫자 201709015 UILC 1362.02-00 주제 Termination of Election 출시일 03/03/2017
숫자 201709015 UILC 1362.02-02 주제 Ceases to be Small Business Corporation 출시일 03/03/2017
숫자 201709015 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 03/03/2017