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 199951040 UILC 4942.03-07 주제 Set-Asides 출시일 12/24/1999
숫자 199951039 UILC 1362.01-03 주제 Late Elections 출시일 12/24/1999
숫자 199951038 UILC 1033.02-00 주제 Definition of Involuntary Conversion Events 출시일 12/24/1999
숫자 199951037 UILC 1033.02-00 주제 Definition of Involuntary Conversion Events 출시일 12/24/1999
숫자 199951036 UILC 338.00-00 주제 Certain Stock Purchases Treated as Asset Acquisitions 출시일 12/24/1999
숫자 199951036 UILC 9100.06-00 주제 Section 338(g); Election Under Section 1.338-1T(c)(1) 출시일 12/24/1999
숫자 199951035 UILC 465.01-02 주제 Amounts Protected Against Loss 출시일 12/24/1999
숫자 199951034 UILC 32.00-00 주제 (Former Section 43 Redesignated Section 32) Earned Income Credit 출시일 12/24/1999
숫자 199951033 UILC 351.00-00 주제 Transfer to Corporation Controlled by Transferor 출시일 12/24/1999
숫자 199951033 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 12/24/1999
숫자 199951032 UILC 2702.00-00 주제 Special Valuation Rules for Transfers in Trust 출시일 12/24/1999
숫자 199951031 UILC 2702.00-00 주제 Special Valuation Rules for Transfers in Trust 출시일 12/24/1999
숫자 199951030 UILC 877.01-00 주제 Principal Purpose--the Avoidance of Tax 출시일 12/24/1999
숫자 199951029 UILC 2056.07-03 주제 Qualifying Interest 출시일 12/24/1999
숫자 199951028 UILC 2601.03-01 주제 Irrevocable Trusts 출시일 12/24/1999
숫자 199951028 UILC 1001.00-00 주제 Determination of Amount of and Recognition of Gain or Loss 출시일 12/24/1999
숫자 199951028 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 12/24/1999
숫자 199951028 UILC 1223.00-00 주제 Holding Period of Capital Assets 출시일 12/24/1999
숫자 199951028 UILC 2036.00-00 주제 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 출시일 12/24/1999
숫자 199951027 UILC 351.00-00 주제 Transfer to Corporation Controlled by Transferor 출시일 12/24/1999
숫자 199951027 UILC 367.00-00 주제 Foreign Corporations 출시일 12/24/1999
숫자 199951027 UILC 897.00-00 주제 Disposition of Investment in United States Real Property 출시일 12/24/1999
숫자 199951026 UILC 1362.01-03 주제 Late Elections 출시일 12/24/1999
숫자 199951025 UILC 817.08-04 주제 Look-Through Diversification 출시일 12/24/1999
숫자 199951024 UILC 118.00-00 주제 Contributions to the Capital of a Corporation 출시일 12/24/1999