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 200106002 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 02/09/2001
숫자 200106001 UILC 9999.92-00 주제 Issues Related to Statutes Other Than Contained in Internal Revenue Code 출시일 02/09/2001
숫자 200105067 UILC 401.00-00 주제 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 출시일 02/02/2001
숫자 200105066 UILC 72.20-04 주제 Substantially Equal Payments 출시일 02/02/2001
숫자 200105065 UILC 401.06-00 주제 Required Distributions 출시일 02/02/2001
숫자 200105065 UILC 401.06-02 주제 Employee Dies Before Entire Interest Distributed 출시일 02/02/2001
숫자 200105064 UILC 401.29-02 주제 Special Distribution Requirements 출시일 02/02/2001
숫자 200105063 UILC 401.06-00 주제 Required Distributions 출시일 02/02/2001
숫자 200105063 UILC 401.06-02 주제 Employee Dies Before Entire Interest Distributed 출시일 02/02/2001
숫자 200105062 UILC 6654.00-00 주제 Failure By Individual to Pay Estimated Income Tax 출시일 02/02/2001
숫자 200105061 UILC 451.00-00 주제 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 출시일 02/02/2001
숫자 200105060 UILC 355.00-00 주제 Distribution of Stock and Securities of a Controlled Corporation 출시일 02/02/2001
숫자 200105060 UILC 368.00-00 주제 Definitions Relating to Corporate Reorganizations 출시일 02/02/2001
숫자 200105059 UILC 2055.12-10 주제 Reformations of Nonqualifying Interests 출시일 02/02/2001
숫자 200105058 UILC 401.00-00 주제 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 출시일 02/02/2001
숫자 200105058 UILC 2039.00-00 주제 Annuities (Included v. Not Included in Gross Estate) 출시일 02/02/2001
숫자 200105058 UILC 2518.00-00 주제 Disclaimers 출시일 02/02/2001
숫자 200105058 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 02/02/2001
숫자 200105057 UILC 1362.01-03 주제 Late Elections 출시일 02/02/2001
숫자 200105056 UILC 1362.01-03 주제 Late Elections 출시일 02/02/2001
숫자 200105055 UILC 1362.01-03 주제 Late Elections 출시일 02/02/2001
숫자 200105054 UILC 877.01-00 주제 Principal Purpose--the Avoidance of Tax 출시일 02/02/2001
숫자 200105053 UILC 1362.01-03 주제 Late Elections 출시일 02/02/2001
숫자 200105052 UILC 468A.00-00 주제 Special Rules for Decommissioning Cost 출시일 02/02/2001
숫자 200105052 UILC 461.00-00 주제 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 출시일 02/02/2001