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 199933022 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 08/20/1999
숫자 199933021 UILC 117.05-00 주제 Limitation 출시일 08/20/1999
숫자 199933020 UILC 2041.08-00 주제 Partial Release of Powers 출시일 08/20/1999
숫자 199933020 UILC 2514.00-00 주제 Powers of Appointment (Transfer v. Not a Transfer) 출시일 08/20/1999
숫자 199933020 UILC 2601.03-01 주제 Irrevocable Trusts 출시일 08/20/1999
숫자 199933019 UILC 302.03-00 주제 Complete Termination of Interest 출시일 08/20/1999
숫자 199933018 UILC 4081.00-00 주제 Gasoline and Diesel Fuels 출시일 08/20/1999
숫자 199933017 UILC 04.15.00-00 주제 ASSESSMENTS: Validity 출시일 08/20/1999
숫자 199933017 UILC 85.02.00-00 주제 WAIVERS: Collection 출시일 08/20/1999
숫자 199933017 UILC 6511.00-00 주제 Limitations on Credit or Refund (Barred v. Not Barred) 출시일 08/20/1999
숫자 199933016 UILC 1362.02-03 주제 Passive Investment Income 출시일 08/20/1999
숫자 199933015 UILC 4251.00-00 주제 Communications Tax (Taxable v. Not Taxable) 출시일 08/20/1999
숫자 199933014 UILC 4251.00-00 주제 Communications Tax (Taxable v. Not Taxable) 출시일 08/20/1999
숫자 199933013 UILC 162.04-03 주제 Capture Insurance 출시일 08/20/1999
숫자 199933012 UILC 1502.76-01 주제 Income Allocation 출시일 08/20/1999
숫자 199933011 UILC 17.12.07-00 주제 COMP. AND SETTLEMENT: Compu. of income: Payments on offer 출시일 08/20/1999
숫자 199933010 UILC 3231.01-00 주제 Employers v. Not Employers 출시일 08/20/1999
숫자 199933009 UILC 3231.01-00 주제 Employers v. Not Employers 출시일 08/20/1999
숫자 199933008 UILC 833.02-00 주제 Special Deduction 출시일 08/20/1999
숫자 199933007 UILC 3401.01-00 주제 Wages Subject to Withholding 출시일 08/20/1999
숫자 199933007 UILC 3402.04-00 주제 Included and Excluded Wages (50% Rule) 출시일 08/20/1999
숫자 199933006 UILC 7431.00-00 주제 Civil Damages for Unauthorized Disclosure of Returns Information 출시일 08/20/1999
숫자 199933005 UILC 311.01-00 주제 With Respect to its Stock 출시일 08/20/1999
숫자 199933005 UILC 1032.00-00 주제 Exchange of Stock for Property (Recognition v. Nonrecognition) 출시일 08/20/1999
숫자 199933005 UILC 482.00-00 주제 Allocation of Income and Deductions Among Taxpayers 출시일 08/20/1999