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 199935011 UILC 7121.00-00 주제 Closing Agreements 출시일 09/03/1999
숫자 199935010 UILC 1362.01-03 주제 Late Elections 출시일 09/03/1999
숫자 199935009 UILC 1502.12-00 주제 Separate Taxable Income 출시일 09/03/1999
숫자 199935009 UILC 1502.21-00 주제 Consolidated Net Operating Loss Deduction 출시일 09/03/1999
숫자 199935009 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 09/03/1999
숫자 199935008 UILC 861.08-01 주제 Allocation 출시일 09/03/1999
숫자 199935008 UILC 924.01-00 주제 Definition of Foreign Trading Gross Receipts 출시일 09/03/1999
숫자 199935007 UILC 6501.08-10 주제 Execution of Waiver by Corporation Dissolved or Being Liquidated 출시일 09/03/1999
숫자 199935006 UILC 151.08-01 주제 Disallowance in Case of Certain Dependents 출시일 09/03/1999
숫자 199935005 UILC 28.00.00-00 주제 ERRONEOUS REFUNDS 출시일 09/03/1999
숫자 199935004 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 09/03/1999
숫자 199935003 UILC 2035.00-00 주제 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 출시일 09/03/1999
숫자 199935003 UILC 2036.00-00 주제 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 출시일 09/03/1999
숫자 199935002 UILC 108.01-02 주제 Insolvent Taxpayer 출시일 09/03/1999
숫자 199935001 UILC 808.01-00 주제 Definition Policyholder Dividends 출시일 09/03/1999
숫자 199934025 UILC 408.00-00 주제 Individual Retirement Accounts 출시일 08/27/1999
숫자 199934025 UILC 408.03-00 주제 Rollover Contributions 출시일 08/27/1999
숫자 199934024 UILC 408.03-00 주제 Rollover Contributions 출시일 08/27/1999
숫자 199934024 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 08/27/1999
숫자 199934023 UILC 1041.01-00 주제 Transfers Incident to Divorce 출시일 08/27/1999
숫자 199934022 UILC 1362.01-03 주제 Late Elections 출시일 08/27/1999
숫자 199934021 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 08/27/1999
숫자 199934020 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 08/27/1999
숫자 199934019 UILC 50.00.00-00 주제 LEVY 출시일 08/27/1999
숫자 199934018 UILC 32.02-00 주제 Earned Income 출시일 08/27/1999