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 201438022 UILC 831.00-00 주제 Tax On Insurance Companies Other Than Life Insurance Companies 출시일 09/19/2014
숫자 201438022 UILC 832.00-00 주제 Insurance Company Taxable Income 출시일 09/19/2014
숫자 201438021 UILC 3504.00-00 주제 Acts to be Performed by Agents 출시일 09/19/2014
숫자 201438021 UILC 6011.04-00 주제 Employer Requirements 출시일 09/19/2014
숫자 201438021 UILC 6501.04-00 주제 Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) 출시일 09/19/2014
숫자 201438020 UILC 9114.03-07 주제 China 출시일 09/19/2014
숫자 201438019 UILC 1502.21-00 주제 Consolidated Net Operating Loss Deduction 출시일 09/19/2014
숫자 201438019 UILC 9100.22-00 주제 Other 출시일 09/19/2014
숫자 201438018 UILC 338.01-02 주제 Time in which Election must be made 출시일 09/19/2014
숫자 201438018 UILC 9100.06-00 주제 Section 338(g); Election Under Section 1.338-1T(c)(1) 출시일 09/19/2014
숫자 201438017 UILC 7701.00-00 주제 Definitions 출시일 09/19/2014
숫자 201438017 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 09/19/2014
숫자 201438016 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 09/19/2014
숫자 201438016 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 09/19/2014
숫자 201438015 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 09/19/2014
숫자 201438014 UILC 642.03-02 주제 Pursuant to Governing Instrument 출시일 09/19/2014
숫자 201438014 UILC 691.01-00 주제 Includibility of Item as Income in Respect of Decedent Generally 출시일 09/19/2014
숫자 201438013 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 09/19/2014
숫자 201438013 UILC 2514.00-00 주제 Powers of Appointment (Transfer v. Not a Transfer) 출시일 09/19/2014
숫자 201438012 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 09/19/2014
숫자 201438012 UILC 2514.00-00 주제 Powers of Appointment (Transfer v. Not a Transfer) 출시일 09/19/2014
숫자 201438011 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 09/19/2014
숫자 201438011 UILC 2514.00-00 주제 Powers of Appointment (Transfer v. Not a Transfer) 출시일 09/19/2014
숫자 201438010 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 09/19/2014
숫자 201438010 UILC 2514.00-00 주제 Powers of Appointment (Transfer v. Not a Transfer) 출시일 09/19/2014