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 199938037 UILC 1362.01-03 주제 Late Elections 출시일 09/24/1999
숫자 199938036 UILC 162.00-00 주제 Trade or Business (Deductible v. Not Deductible) 출시일 09/24/1999
숫자 199938035 UILC 1362.02-03 주제 Passive Investment Income 출시일 09/24/1999
숫자 199938034 UILC 468A.04-02 주제 Revised Schedules 출시일 09/24/1999
숫자 199938034 UILC 468A.03-04 주제 Formulas or Other Methods 출시일 09/24/1999
숫자 199938033 UILC 468A.04-02 주제 Revised Schedules 출시일 09/24/1999
숫자 199938033 UILC 468A.03-04 주제 Formulas or Other Methods 출시일 09/24/1999
숫자 199938032 UILC 6041.03-00 주제 Fixed or Determinable Gains, Profits, or Income 출시일 09/24/1999
숫자 199938031 UILC 9114.01-17 주제 Artistes and Athletes 출시일 09/24/1999
숫자 199938030 UILC 6103.00-00 주제 Confidentiality and Disclosure of Returns and Return Information 출시일 09/24/1999
숫자 199938029 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 09/24/1999
숫자 199938029 UILC 1361.00-00 주제 Definitions 출시일 09/24/1999
숫자 199938028 UILC 1362.01-03 주제 Late Elections 출시일 09/24/1999
숫자 199938027 UILC 9100.22-00 주제 Other 출시일 09/24/1999
숫자 199938027 UILC 1503.04-04 주제 Dual Resident Corporation 출시일 09/24/1999
숫자 199938026 UILC 9100.22-00 주제 Other 출시일 09/24/1999
숫자 199938026 UILC 953.06-00 주제 Election by Foreign Insurance Company to be Treated as Domestic Corporation 출시일 09/24/1999
숫자 199938025 UILC 9100.18-00 주제 Section 927; FSC Election 출시일 09/24/1999
숫자 199938024 UILC 2041.00-00 주제 Powers of Appointment (Included v. Not Included in Gross Estate) 출시일 09/24/1999
숫자 199938023 UILC 855.01-00 주제 General Rule 출시일 09/24/1999
숫자 199938023 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 09/24/1999
숫자 199938022 UILC 831.03-00 주제 Whether Company Qualifies as Insurance Company 출시일 09/24/1999
숫자 199938021 UILC 355.00-00 주제 Distribution of Stock and Securities of a Controlled Corporation 출시일 09/24/1999
숫자 199938021 UILC 355.01-00 주제 Spin-Off 출시일 09/24/1999
숫자 199938021 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 09/24/1999