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 199936012 UILC 269.00-00 주제 Acquisitions Made to Evade or Avoid Income Tax 출시일 09/10/1999
숫자 199936012 UILC 351.00-00 주제 Transfer to Corporation Controlled by Transferor 출시일 09/10/1999
숫자 199936012 UILC 482.02-00 주제 Control 출시일 09/10/1999
숫자 199936011 UILC 707.00-00 주제 Transactions Between Partner and Partnership 출시일 09/10/1999
숫자 199936011 UILC 701.00-00 주제 Partners, Not Partnerships, Subject to Tax 출시일 09/10/1999
숫자 199936010 UILC 2055.07-00 주제 Transfers Not Exclusively for Charitable Purposes 출시일 09/10/1999
숫자 199936010 UILC 2055.12-05 주제 Unitrusts 출시일 09/10/1999
숫자 199936010 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 09/10/1999
숫자 199936009 UILC 148.08-07 주제 Small Governmental Unit Exception 출시일 09/10/1999
숫자 199936008 UILC 280G.01-00 주제 Definitions 출시일 09/10/1999
숫자 199936008 UILC 4999.00-00 주제 Golden Parachute Payments 출시일 09/10/1999
숫자 199936007 UILC 482.00-00 주제 Allocation of Income and Deductions Among Taxpayers 출시일 09/10/1999
숫자 199936006 UILC 301.00-00 주제 Distributions of Property 출시일 09/10/1999
숫자 199936006 UILC 267.07-02 주제 Deferral of Loss from Sale or Exchange Between Members 출시일 09/10/1999
숫자 199936005 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 09/10/1999
숫자 199936004 UILC 2041.00-00 주제 Powers of Appointment (Included v. Not Included in Gross Estate) 출시일 09/10/1999
숫자 199936004 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 09/10/1999
숫자 199936003 UILC 7436.05-00 주제 Assessment - In General 출시일 09/10/1999
숫자 199936003 UILC 3401.06-00 주제 Not Employees Under Section 530 of 1978 Revenue Act 출시일 09/10/1999
숫자 199936003 UILC 7701.01-00 주제 Associations v. Corporations 출시일 09/10/1999
숫자 199936002 UILC 172.07-00 주제 Deferred Statutory or Tort Liability Losses 출시일 09/10/1999
숫자 199936001 UILC 6402.01-00 주제 Credit of Overpayment Against Any Tax Liability 출시일 09/10/1999
숫자 199936001 UILC 6621.00-00 주제 Determination of Rate of Interest; Compounding of Interest 출시일 09/10/1999
숫자 199935076 UILC 4980.00-00 주제 Tax on Reversion of Qualified Plan Assets to Employer 출시일 09/03/1999
숫자 199935075 UILC 453.08-01 주제 Election After Revocation 출시일 09/03/1999