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 200214031 UILC 4980.00-00 주제 Tax on Reversion of Qualified Plan Assets to Employer 출시일 04/05/2002
숫자 200214030 UILC 412.06-00 주제 Minimum Funding Waiver 출시일 04/05/2002
숫자 200214029 UILC 72.20-04 주제 Substantially Equal Payments 출시일 04/05/2002
숫자 200214028 UILC 2042.04-03 주제 Insurance or Purchase of Decedent's Interest in Business 출시일 04/05/2002
숫자 200214027 UILC 1362.01-03 주제 Late Elections 출시일 04/05/2002
숫자 200214026 UILC 115.00-00 주제 Income of States, Municipalities, etc. 출시일 04/05/2002
숫자 200214026 UILC 6033.01-00 주제 Exempt v. Non Exempt From Filing 출시일 04/05/2002
숫자 200214025 UILC 351.00-00 주제 Transfer to Corporation Controlled by Transferor 출시일 04/05/2002
숫자 200214025 UILC 355.04-00 주제 Business Purpose 출시일 04/05/2002
숫자 200214024 UILC 877.01-00 주제 Principal Purpose--the Avoidance of Tax 출시일 04/05/2002
숫자 200214023 UILC 1502.21-00 주제 Consolidated Net Operating Loss Deduction 출시일 04/05/2002
숫자 200214023 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/05/2002
숫자 200214022 UILC 877.01-00 주제 Principal Purpose--the Avoidance of Tax 출시일 04/05/2002
숫자 200214021 UILC 355.01-00 주제 Spin-Off 출시일 04/05/2002
숫자 200214021 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 04/05/2002
숫자 200214020 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 04/05/2002
숫자 200214019 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 04/05/2002
숫자 200214018 UILC 642.03-06 주제 Pooled Income Funds 출시일 04/05/2002
숫자 200214017 UILC 642.03-06 주제 Pooled Income Funds 출시일 04/05/2002
숫자 200214016 UILC 702.00-00 주제 Income and Credits of Partner 출시일 04/05/2002
숫자 200214016 UILC 704.00-00 주제 Partner's Distributive Share 출시일 04/05/2002
숫자 200214016 UILC 708.01-00 주제 Termination 출시일 04/05/2002
숫자 200214016 UILC 721.00-00 주제 Nonrecognition of Gain or Loss on Contributions 출시일 04/05/2002
숫자 200214016 UILC 722.00-00 주제 Basis of Contributing Partner's Interest 출시일 04/05/2002
숫자 200214016 UILC 723.00-00 주제 Basis of Property Contributed to Partnership 출시일 04/05/2002