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 201417004 UILC 7701.00-00 주제 Definitions 출시일 04/25/2014
숫자 201417004 UILC 7701.03-06 주제 Liquidating Trusts 출시일 04/25/2014
숫자 201417003 UILC 2642.00-00 주제 Inclusion Ratio 출시일 04/25/2014
숫자 201417003 UILC 2632.00-00 주제 Special Rules for Allocation of GST Exemption 출시일 04/25/2014
숫자 201417003 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/25/2014
숫자 201417002 UILC 2036.00-00 주제 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 출시일 04/25/2014
숫자 201417002 UILC 2038.00-00 주제 Revocable Transfers (Included v. Not Included in Gross Estate) 출시일 04/25/2014
숫자 201417002 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 04/25/2014
숫자 201417002 UILC 2601.03-01 주제 Irrevocable Trusts 출시일 04/25/2014
숫자 201417001 UILC 2036.00-00 주제 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 출시일 04/25/2014
숫자 201417001 UILC 2038.00-00 주제 Revocable Transfers (Included v. Not Included in Gross Estate) 출시일 04/25/2014
숫자 201417001 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 04/25/2014
숫자 201417001 UILC 2601.03-01 주제 Irrevocable Trusts 출시일 04/25/2014
숫자 201416014 UILC 408.03-00 주제 Rollover Contributions 출시일 04/18/2014
숫자 201416013 UILC 408.03-00 주제 Rollover Contributions 출시일 04/18/2014
숫자 201416012 UILC 408.03-00 주제 Rollover Contributions 출시일 04/18/2014
숫자 201416011 UILC 501.42-00 주제 Political Intervention by 501(c)(3) Exempt Organizations 출시일 04/18/2014
숫자 201416010 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 04/18/2014
숫자 201416010 UILC 501.33-00 주제 Private v. Public Interest Served 출시일 04/18/2014
숫자 201416010 UILC 501.36-04 주제 Fund Raising (See also 0512.06-00) 출시일 04/18/2014
숫자 201416009 UILC 501.14-00 주제 Credit Unions 출시일 04/18/2014
숫자 201416008 UILC 6227.05-00 주제 Other Requests 출시일 04/18/2014
숫자 201416008 UILC 6227.05-00 주제 Other Requests 출시일 04/18/2014
숫자 201416007 UILC 2056.13-00 주제 Passed From Decedent v. Not Passed From Decedent 출시일 04/18/2014
숫자 201416006 UILC 1031.00-00 주제 Exchange of Property Held for Productive Use or Investment 출시일 04/18/2014