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 200417014 UILC 1361.00-00 주제 Definitions 출시일 04/23/2004
숫자 200417013 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 04/23/2004
숫자 200417012 UILC 4982.00-00 주제 Excise Tax on Undistributed Income of Regulated Investment Companies 출시일 04/23/2004
숫자 200417011 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/23/2004
숫자 200417010 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/23/2004
숫자 200417009 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/23/2004
숫자 200417008 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/23/2004
숫자 200417007 UILC 355.01-01 주제 Split-Off 출시일 04/23/2004
숫자 200417007 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 04/23/2004
숫자 200417006 UILC 355.01-01 주제 Split-Off 출시일 04/23/2004
숫자 200417005 UILC 4121.00-00 주제 Imposition of Tax on Coal 출시일 04/23/2004
숫자 200417004 UILC 165.08-00 주제 Wagering Losses 출시일 04/23/2004
숫자 200417003 UILC 1001.00-00 주제 Determination of Amount of and Recognition of Gain or Loss 출시일 04/23/2004
숫자 200417003 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 04/23/2004
숫자 200417003 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 04/23/2004
숫자 200417002 UILC 1001.00-00 주제 Determination of Amount of and Recognition of Gain or Loss 출시일 04/23/2004
숫자 200417002 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 04/23/2004
숫자 200417002 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 04/23/2004
숫자 200417001 UILC 1001.00-00 주제 Determination of Amount of and Recognition of Gain or Loss 출시일 04/23/2004
숫자 200417001 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 04/23/2004
숫자 200417001 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 04/23/2004
숫자 200416015 UILC 408.03-00 주제 Rollover Contributions 출시일 04/16/2004
숫자 200416014 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/16/2004
숫자 200416013 UILC 507.01-00 주제 Termination Under Section 507(a)(1) 출시일 04/16/2004
숫자 200416012 UILC 507.01-00 주제 Termination Under Section 507(a)(1) 출시일 04/16/2004