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 200103007 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 01/19/2001
숫자 200103007 UILC 1001.00-00 주제 Determination of Amount of and Recognition of Gain or Loss 출시일 01/19/2001
숫자 200103007 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 01/19/2001
숫자 200103006 UILC 61.16-01 주제 Advance Rentals and Bonuses 출시일 01/19/2001
숫자 200103005 UILC 4161.01-00 주제 Sport Fishing Equipment 출시일 01/19/2001
숫자 200103004 UILC 263.12-00 주제 Legal, Accounting, etc., Expenses 출시일 01/19/2001
숫자 200103003 UILC 2036.00-00 주제 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 출시일 01/19/2001
숫자 200103003 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 01/19/2001
숫자 200103003 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 01/19/2001
숫자 200103003 UILC 1001.00-00 주제 Determination of Amount of and Recognition of Gain or Loss 출시일 01/19/2001
숫자 200103003 UILC 1223.00-00 주제 Holding Period of Capital Assets 출시일 01/19/2001
숫자 200103002 UILC 2036.00-00 주제 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 출시일 01/19/2001
숫자 200103002 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 01/19/2001
숫자 200103002 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 01/19/2001
숫자 200103002 UILC 1001.00-00 주제 Determination of Amount of and Recognition of Gain or Loss 출시일 01/19/2001
숫자 200103002 UILC 1223.00-00 주제 Holding Period of Capital Assets 출시일 01/19/2001
숫자 200103001 UILC 2036.00-00 주제 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 출시일 01/19/2001
숫자 200103001 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 01/19/2001
숫자 200103001 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 01/19/2001
숫자 200103001 UILC 1001.00-00 주제 Determination of Amount of and Recognition of Gain or Loss 출시일 01/19/2001
숫자 200103001 UILC 1223.00-00 주제 Holding Period of Capital Assets 출시일 01/19/2001
숫자 200102057 UILC 4945.04-04 주제 Grants to Individuals 출시일 01/12/2001
숫자 200102056 UILC 4951.04-00 주제 Self-Dealing 출시일 01/12/2001
숫자 200102056 UILC 4952.04-00 주제 Taxable Expenditure 출시일 01/12/2001
숫자 200102055 UILC 4941.04-00 주제 Definition of Self-Dealing 출시일 01/12/2001