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 199936046 UILC 125.00-00 주제 Cafeteria Plans 출시일 09/10/1999
숫자 199936045 UILC 1502.13-00 주제 Intercompany Transactions 출시일 09/10/1999
숫자 199936044 UILC 404.04-00 주제 Non-Exempt Funds or Plans 출시일 09/10/1999
숫자 199936043 UILC 3231.01-00 주제 Employers v. Not Employers 출시일 09/10/1999
숫자 199936042 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 09/10/1999
숫자 199936041 UILC 50.29.00-00 주제 LEVY: Retirement benefits 출시일 09/10/1999
숫자 199936041 UILC 64.38.00-00 주제 PROPERTY SUBJECT TO COLLECTION: Pensions 출시일 09/10/1999
숫자 199936040 UILC 1362.02-03 주제 Passive Investment Income 출시일 09/10/1999
숫자 199936039 UILC 1361.05-00 주제 Qualified Subchapter S Subsidiary 출시일 09/10/1999
숫자 199936039 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 09/10/1999
숫자 199936038 UILC 2702.00-00 주제 Special Valuation Rules for Transfers in Trust 출시일 09/10/1999
숫자 199936037 UILC 1362.01-03 주제 Late Elections 출시일 09/10/1999
숫자 199936036 UILC 2511.00-00 주제 Transfers in General (Gift v. Not a Gift) 출시일 09/10/1999
숫자 199936036 UILC 2519.00-00 주제 Disposition of Certain Life Estates 출시일 09/10/1999
숫자 199936035 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 09/10/1999
숫자 199936034 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 09/10/1999
숫자 199936033 UILC 1362.01-03 주제 Late Elections 출시일 09/10/1999
숫자 199936032 UILC 7701.03-00 주제 Association v. Trust 출시일 09/10/1999
숫자 199936031 UILC 2522.02-04 주제 Guaranteed Annuity and Unitrust Interests 출시일 09/10/1999
숫자 199936031 UILC 2033.00-00 주제 Property in Which Decedent Had an Interest 출시일 09/10/1999
숫자 199936031 UILC 170.00-00 주제 Charitable, Etc. Contributions and Gifts 출시일 09/10/1999
숫자 199936031 UILC 671.00-00 주제 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 출시일 09/10/1999
숫자 199936031 UILC 1361.03-01 주제 Grantor Trusts 출시일 09/10/1999
숫자 199936031 UILC 4943.00-00 주제 Excise Taxes on Excess Business Holdings 출시일 09/10/1999
숫자 199936030 UILC 104.03-00 주제 Damages 출시일 09/10/1999