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.

  1. Enter a term in the Find box.
  2. Click the Search button.
도움말 찾기
숫자 UILC 주제 출시일
숫자 199944043 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 11/05/1999
숫자 199944042 UILC 1362.01-03 주제 Late Elections 출시일 11/05/1999
숫자 199944041 UILC 351.01-00 주제 Control v. No Control by Transferor 출시일 11/05/1999
숫자 199944041 UILC 355.01-00 주제 Spin-Off 출시일 11/05/1999
숫자 199944041 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 11/05/1999
숫자 199944040 UILC 451.13-01 주제 Services (Rev. Rul. 71-21) 출시일 11/05/1999
숫자 199944039 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 11/05/1999
숫자 199944038 UILC 2518.03-00 주제 Undivided Portion of an Interest 출시일 11/05/1999
숫자 199944037 UILC 1362.01-03 주제 Late Elections 출시일 11/05/1999
숫자 199944036 UILC 1362.01-03 주제 Late Elections 출시일 11/05/1999
숫자 199944035 UILC 1362.01-03 주제 Late Elections 출시일 11/05/1999
숫자 199944034 UILC 1362.01-03 주제 Late Elections 출시일 11/05/1999
숫자 199944033 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 11/05/1999
숫자 199944032 UILC 3121.01-12 주제 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 출시일 11/05/1999
숫자 199944031 UILC 355.00-00 주제 Distribution of Stock and Securities of a Controlled Corporation 출시일 11/05/1999
숫자 199944030 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 11/05/1999
숫자 199944029 UILC 1362.02-03 주제 Passive Investment Income 출시일 11/05/1999
숫자 199944028 UILC 1362.01-03 주제 Late Elections 출시일 11/05/1999
숫자 199944027 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 11/05/1999
숫자 199944026 UILC 882.03-00 주제 Return Required 출시일 11/05/1999
숫자 199944025 UILC 1042.02-00 주제 Requirements 출시일 11/05/1999
숫자 199944024 UILC 1362.01-03 주제 Late Elections 출시일 11/05/1999
숫자 199944023 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 11/05/1999
숫자 199944022 UILC 6041.01-00 주제 Persons Engaged in Trade or Business 출시일 11/05/1999
숫자 199944021 UILC 61.00-00 주제 Gross Income v. Not Gross Income 출시일 11/05/1999