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 200002044 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 01/14/2000
숫자 200002043 UILC 2.02-00 주제 Head of Household 출시일 01/14/2000
숫자 200002043 UILC 32.03-00 주제 Qualifying Child 출시일 01/14/2000
숫자 200002042 UILC 860D.01-00 주제 Election 출시일 01/14/2000
숫자 200002042 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/14/2000
숫자 200002041 UILC 877.00-00 주제 Expatriation to Avoid Tax 출시일 01/14/2000
숫자 200002040 UILC 107.01-00 주제 Rental Allowance 출시일 01/14/2000
숫자 200002039 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 01/14/2000
숫자 200002038 UILC 877.00-00 주제 Expatriation to Avoid Tax 출시일 01/14/2000
숫자 200002037 UILC 1362.01-03 주제 Late Elections 출시일 01/14/2000
숫자 200002036 UILC 51.09.00-00 주제 LIENS: Gift tax liens 출시일 01/14/2000
숫자 200002036 UILC 51.49.01-00 주제 LIENS: Removal: Certificate of non-attachment 출시일 01/14/2000
숫자 200002036 UILC 51.49.03-00 주제 LIENS: Removal: Release 출시일 01/14/2000
숫자 200002035 UILC 877.01-00 주제 Principal Purpose--the Avoidance of Tax 출시일 01/14/2000
숫자 200002034 UILC 936.09-00 주제 Termination 출시일 01/14/2000
숫자 200002033 UILC 1362.02-03 주제 Passive Investment Income 출시일 01/14/2000
숫자 200002032 UILC 1362.01-03 주제 Late Elections 출시일 01/14/2000
숫자 200002031 UILC 1362.02-03 주제 Passive Investment Income 출시일 01/14/2000
숫자 200002030 UILC 101.01-00 주제 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 출시일 01/14/2000
숫자 200002030 UILC 7702.01-00 주제 Definition 출시일 01/14/2000
숫자 200002029 UILC 170.07-00 주제 Percentage Limitations 출시일 01/14/2000
숫자 200002029 UILC 664.00-00 주제 Charitable Remainder Trusts 출시일 01/14/2000
숫자 200002029 UILC 664.03-00 주제 Definitions 출시일 01/14/2000
숫자 200002029 UILC 664.03-02 주제 Charitable Remainder Unitrust 출시일 01/14/2000
숫자 200002028 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 01/14/2000