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 199952008 UILC 6601.00-00 주제 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 출시일 12/31/1999
숫자 199952007 UILC 29.03-00 주제 Definitions 출시일 12/31/1999
숫자 199952006 UILC 6601.00-00 주제 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 출시일 12/31/1999
숫자 199952005 UILC 3121.16-00 주제 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 출시일 12/31/1999
숫자 199952004 UILC 09.19.01-00 주제 BC: Determ. of tax liab.: Amount /legality of any tax liability 출시일 12/31/1999
숫자 199952003 UILC 50.30.14-00 주제 LEVY: Sale: Surplus proceeds 출시일 12/31/1999
숫자 199952001 UILC 304.01-04 주제 Distribution Treated as an Exchange Under Section 302 출시일 12/31/1999
숫자 199951053 UILC 401.06-00 주제 Required Distributions 출시일 12/24/1999
숫자 199951053 UILC 401.06-02 주제 Employee Dies Before Entire Interest Distributed 출시일 12/24/1999
숫자 199951052 UILC 402.07-00 주제 Unrealized Appreciation of Employer's Securities 출시일 12/24/1999
숫자 199951051 UILC 408.03-00 주제 Rollover Contributions 출시일 12/24/1999
숫자 199951051 UILC 408.06-00 주제 Distributions 출시일 12/24/1999
숫자 199951050 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 12/24/1999
숫자 199951049 UILC 414.08-00 주제 Church Plan 출시일 12/24/1999
숫자 199951048 UILC 403.00-00 주제 Taxation of Employee Annuities (Taxable v. Not Taxable) 출시일 12/24/1999
숫자 199951047 UILC 401.00-00 주제 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 출시일 12/24/1999
숫자 199951046 UILC 408.00-00 주제 Individual Retirement Accounts 출시일 12/24/1999
숫자 199951045 UILC 338.01-02 주제 Time in which Election must be made 출시일 12/24/1999
숫자 199951045 UILC 9100.07-00 주제 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 출시일 12/24/1999
숫자 199951044 UILC 351.00-00 주제 Transfer to Corporation Controlled by Transferor 출시일 12/24/1999
숫자 199951044 UILC 367.00-00 주제 Foreign Corporations 출시일 12/24/1999
숫자 199951044 UILC 897.00-00 주제 Disposition of Investment in United States Real Property 출시일 12/24/1999
숫자 199951043 UILC 351.00-00 주제 Transfer to Corporation Controlled by Transferor 출시일 12/24/1999
숫자 199951043 UILC 367.00-00 주제 Foreign Corporations 출시일 12/24/1999
숫자 199951043 UILC 897.00-00 주제 Disposition of Investment in United States Real Property 출시일 12/24/1999