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 200125052 UILC 468A.04-02 주제 Revised Schedules 출시일 06/22/2001
숫자 200125051 UILC 877.01-00 주제 Principal Purpose--the Avoidance of Tax 출시일 06/22/2001
숫자 200125050 UILC 338.01-02 주제 Time in which Election must be made 출시일 06/22/2001
숫자 200125050 UILC 9100.06-00 주제 Section 338(g); Election Under Section 1.338-1T(c)(1) 출시일 06/22/2001
숫자 200125049 UILC 468A.04-02 주제 Revised Schedules 출시일 06/22/2001
숫자 200125048 UILC 1362.01-03 주제 Late Elections 출시일 06/22/2001
숫자 200125047 UILC 1362.01-03 주제 Late Elections 출시일 06/22/2001
숫자 200125046 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 06/22/2001
숫자 200125045 UILC 1361.03-02 주제 Qualified Subchapter S Trusts 출시일 06/22/2001
숫자 200125045 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 06/22/2001
숫자 200125044 UILC 355.01-00 주제 Spin-Off 출시일 06/22/2001
숫자 200125044 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 06/22/2001
숫자 200125043 UILC 368.08-00 주제 Continuity of Interest Rule 출시일 06/22/2001
숫자 200125043 UILC 809.00-00 주제 Mutual Life Insurance Companies Reduction in Deductions 출시일 06/22/2001
숫자 200125043 UILC 807.00-00 주제 Rules for Certain Reserves 출시일 06/22/2001
숫자 200125043 UILC 848.00-00 주제 Capitalization of Policy Acquisition Expenses 출시일 06/22/2001
숫자 200125042 UILC 1362.01-03 주제 Late Elections 출시일 06/22/2001
숫자 200125041 UILC 1362.01-03 주제 Late Elections 출시일 06/22/2001
숫자 200125040 UILC 2652.01-02 주제 Special Election for QTIP 출시일 06/22/2001
숫자 200125040 UILC 2654.01-00 주제 Basis Adjustment 출시일 06/22/2001
숫자 200125040 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/22/2001
숫자 200125039 UILC 338.01-02 주제 Time in which Election must be made 출시일 06/22/2001
숫자 200125039 UILC 9100.07-00 주제 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 출시일 06/22/2001
숫자 200125038 UILC 2036.00-00 주제 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 출시일 06/22/2001
숫자 200125038 UILC 2038.00-00 주제 Revocable Transfers (Included v. Not Included in Gross Estate) 출시일 06/22/2001