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 199936029 UILC 2041.00-00 주제 Powers of Appointment (Included v. Not Included in Gross Estate) 출시일 09/10/1999
숫자 199936029 UILC 2514.00-00 주제 Powers of Appointment (Transfer v. Not a Transfer) 출시일 09/10/1999
숫자 199936028 UILC 1362.01-03 주제 Late Elections 출시일 09/10/1999
숫자 199936027 UILC 1362.01-03 주제 Late Elections 출시일 09/10/1999
숫자 199936026 UILC 468.04-00 주제 Revocation of Election, Separate Reserves 출시일 09/10/1999
숫자 199936026 UILC 468.03-00 주제 Allocation for Property where Election not in Effect 출시일 09/10/1999
숫자 199936025 UILC 468.04-00 주제 Revocation of Election, Separate Reserves 출시일 09/10/1999
숫자 199936025 UILC 468.03-00 주제 Allocation for Property where Election not in Effect 출시일 09/10/1999
숫자 199936024 UILC 351.00-00 주제 Transfer to Corporation Controlled by Transferor 출시일 09/10/1999
숫자 199936024 UILC 368.00-00 주제 Definitions Relating to Corporate Reorganizations 출시일 09/10/1999
숫자 199936024 UILC 368.06-00 주제 Change in Identity, etc. (Type "F") 출시일 09/10/1999
숫자 199936023 UILC 1362.02-03 주제 Passive Investment Income 출시일 09/10/1999
숫자 199936022 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 09/10/1999
숫자 199936022 UILC 469.10-00 주제 Other Definitions and Rules 출시일 09/10/1999
숫자 199936021 UILC 704.00-00 주제 Partner's Distributive Share 출시일 09/10/1999
숫자 199936020 UILC 704.00-00 주제 Partner's Distributive Share 출시일 09/10/1999
숫자 199936019 UILC 704.00-00 주제 Partner's Distributive Share 출시일 09/10/1999
숫자 199936018 UILC 280F.05-06 주제 Means of Transportation 출시일 09/10/1999
숫자 199936018 UILC 280F.05-10 주제 Passenger Automobiles 출시일 09/10/1999
숫자 199936017 UILC 1362.01-03 주제 Late Elections 출시일 09/10/1999
숫자 199936016 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 09/10/1999
숫자 199936015 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 09/10/1999
숫자 199936014 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 09/10/1999
숫자 199936013 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 09/10/1999
숫자 199936012 UILC 9999.97-00 주제 Substance v. Form Issues Not Contained in Present List 출시일 09/10/1999