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 202343013 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 10/27/2023
숫자 202343012 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 10/27/2023
숫자 202343012 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 10/27/2023
숫자 202343011 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 10/27/2023
숫자 202343011 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 10/27/2023
숫자 202343010 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 10/27/2023
숫자 202343010 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 10/27/2023
숫자 202343009 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 10/27/2023
숫자 202343009 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 10/27/2023
숫자 202343008 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 10/27/2023
숫자 202343008 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 10/27/2023
숫자 202343007 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 10/27/2023
숫자 202343007 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 10/27/2023
숫자 202343006 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 10/27/2023
숫자 202343006 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 10/27/2023
숫자 202343005 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 10/27/2023
숫자 202343005 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 10/27/2023
숫자 202343004 UILC 7701.00-00 주제 Definitions 출시일 10/27/2023
숫자 202343004 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 10/27/2023
숫자 202343004 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 10/27/2023
숫자 202343003 UILC 897.00-00 주제 Disposition of Investment in United States Real Property 출시일 10/27/2023
숫자 202343002 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 10/27/2023
숫자 202343002 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 10/27/2023
숫자 202343001 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 10/27/2023
숫자 202343001 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 10/27/2023