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 200039015 UILC 1362.01-03 주제 Late Elections 출시일 09/29/2000
숫자 200039014 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 09/29/2000
숫자 200039014 UILC 7701.00-00 주제 Definitions 출시일 09/29/2000
숫자 200039013 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 09/29/2000
숫자 200039012 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 09/29/2000
숫자 200039011 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 09/29/2000
숫자 200039010 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 09/29/2000
숫자 200039009 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 09/29/2000
숫자 200039008 UILC 457.01-00 주제 Year of Inclusion in Gross Income 출시일 09/29/2000
숫자 200039008 UILC 457.05-00 주제 Eligible Deferred Compensation Plan Defined 출시일 09/29/2000
숫자 200039007 UILC 172.00-00 주제 Net Operating Loss Deductions (Deductible v. Not Deductible) 출시일 09/29/2000
숫자 200039006 UILC 131.00-00 주제 Certain Foster Care Payments 출시일 09/29/2000
숫자 200039005 UILC 1031.00-00 주제 Exchange of Property Held for Productive Use or Investment 출시일 09/29/2000
숫자 200039004 UILC 4001.00-00 주제 Passenger Vehicles 출시일 09/29/2000
숫자 200039003 UILC 2036.00-00 주제 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 출시일 09/29/2000
숫자 200039003 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 09/29/2000
숫자 200039003 UILC 2518.00-00 주제 Disclaimers 출시일 09/29/2000
숫자 200039002 UILC 83.01-00 주제 When Includible in Gross Income 출시일 09/29/2000
숫자 200039002 UILC 404.02-00 주제 Stock Bonus and Profit-Sharing Trusts 출시일 09/29/2000
숫자 200039002 UILC 671.02-00 주제 Persons Treated as Grantors 출시일 09/29/2000
숫자 200039002 UILC 402.02-00 주제 Non-Exempt Trust 출시일 09/29/2000
숫자 200039002 UILC 451.14-00 주제 Constructive Receipt 출시일 09/29/2000
숫자 200039002 UILC 677.00-00 주제 Income for Benefit of Grantor 출시일 09/29/2000
숫자 200039001 UILC 1001.00-00 주제 Determination of Amount of and Recognition of Gain or Loss 출시일 09/29/2000
숫자 200039001 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 09/29/2000