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 199942020 UILC 61.03-00 주제 Loan or Mortgage v. Sale 출시일 10/22/1999
숫자 199942020 UILC 61.43-00 주제 Form v. Substance 출시일 10/22/1999
숫자 199942020 UILC 451.01-00 주제 Annual Theory 출시일 10/22/1999
숫자 199942019 UILC 61.00-00 주제 Gross Income v. Not Gross Income 출시일 10/22/1999
숫자 199942019 UILC 61.03-00 주제 Loan or Mortgage v. Sale 출시일 10/22/1999
숫자 199942019 UILC 61.43-00 주제 Form v. Substance 출시일 10/22/1999
숫자 199942019 UILC 451.01-00 주제 Annual Theory 출시일 10/22/1999
숫자 199942018 UILC 302.00-00 주제 Distributions in Redemption of Stock 출시일 10/22/1999
숫자 199942018 UILC 302.03-00 주제 Complete Termination of Interest 출시일 10/22/1999
숫자 199942018 UILC 302.05-00 주제 Constructive Ownership 출시일 10/22/1999
숫자 199942018 UILC 302.05-01 주제 Waiver of Family Attribution by Individual 출시일 10/22/1999
숫자 199942017 UILC 1361.03-01 주제 Grantor Trusts 출시일 10/22/1999
숫자 199942016 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 10/22/1999
숫자 199942016 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 10/22/1999
숫자 199942016 UILC 2033.00-00 주제 Property in Which Decedent Had an Interest 출시일 10/22/1999
숫자 199942015 UILC 2032.00-00 주제 Alternate Valuation 출시일 10/22/1999
숫자 199942014 UILC 877.01-00 주제 Principal Purpose--the Avoidance of Tax 출시일 10/22/1999
숫자 199942013 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 10/22/1999
숫자 199942012 UILC 162.36-08 주제 Stock Options 출시일 10/22/1999
숫자 199942011 UILC 419.00-00 주제 Treatment of Funded Welfare Benefit Plans 출시일 10/22/1999
숫자 199942011 UILC 419A.00-00 주제 Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) 출시일 10/22/1999
숫자 199942011 UILC 4976.00-00 주제 Taxes with Respect to Funded Welfare Benefit Plans 출시일 10/22/1999
숫자 199942011 UILC 4976.01-00 주제 Disqualified Benefits 출시일 10/22/1999
숫자 199942010 UILC 2041.01-00 주제 Pre-1942 Powers 출시일 10/22/1999
숫자 199942010 UILC 2518.01-00 주제 Requirements for a Qualified Disclaimer 출시일 10/22/1999