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 200113010 UILC 851.00-00 주제 Definition of Regulated Investment Company 출시일 03/30/2001
숫자 200113009 UILC 419.00-00 주제 Treatment of Funded Welfare Benefit Plans 출시일 03/30/2001
숫자 200113009 UILC 419A.00-00 주제 Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) 출시일 03/30/2001
숫자 200113009 UILC 4976.00-00 주제 Taxes with Respect to Funded Welfare Benefit Plans 출시일 03/30/2001
숫자 200113009 UILC 4976.01-00 주제 Disqualified Benefits 출시일 03/30/2001
숫자 200113007 UILC 1001.00-00 주제 Determination of Amount of and Recognition of Gain or Loss 출시일 03/30/2001
숫자 200113007 UILC 1015.03-00 주제 Transfer in Trust After December 31, 1920 출시일 03/30/2001
숫자 200113007 UILC 1223.00-00 주제 Holding Period of Capital Assets 출시일 03/30/2001
숫자 200113007 UILC 2511.00-00 주제 Transfers in General (Gift v. Not a Gift) 출시일 03/30/2001
숫자 200113007 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 03/30/2001
숫자 200113006 UILC 1001.02-00 주제 Amount Realized 출시일 03/30/2001
숫자 200113006 UILC 2033.00-00 주제 Property in Which Decedent Had an Interest 출시일 03/30/2001
숫자 200113006 UILC 2036.00-00 주제 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 출시일 03/30/2001
숫자 200113006 UILC 2037.00-00 주제 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 출시일 03/30/2001
숫자 200113006 UILC 2038.00-00 주제 Revocable Transfers (Included v. Not Included in Gross Estate) 출시일 03/30/2001
숫자 200113006 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 03/30/2001
숫자 200113006 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 03/30/2001
숫자 200113005 UILC 7453.19-00 주제 Motions 출시일 03/30/2001
숫자 200113004 UILC 6330.00-00 주제 Collection Due Process - Levy 출시일 03/30/2001
숫자 200113003 UILC 6621.00-00 주제 Determination of Rate of Interest; Compounding of Interest 출시일 03/30/2001
숫자 200113002 UILC 1401.00-00 주제 Rate and Applicability of Self-Employment Tax 출시일 03/30/2001
숫자 200113002 UILC 6404.01-00 주제 General Rule 출시일 03/30/2001
숫자 200113002 UILC 6501.00-00 주제 Limitations on Assessment and Collection (Barred v. Not Barred) 출시일 03/30/2001
숫자 200113001 UILC 6041.11-00 주제 Magnetic Media Reporting 출시일 03/30/2001
숫자 200112065 UILC 4940.01-00 주제 Alternative Excise Tax on Non-Exempt Private Foundations 출시일 03/23/2001