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 199930013 UILC 64.00.00-00 주제 PROPERTY SUBJECT TO COLLECTION 출시일 07/30/1999
숫자 199930012 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 07/30/1999
숫자 199930011 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 07/30/1999
숫자 199930011 UILC 1001.02-00 주제 Amount Realized 출시일 07/30/1999
숫자 199930011 UILC 2033.00-00 주제 Property in Which Decedent Had an Interest 출시일 07/30/1999
숫자 199930011 UILC 2041.00-00 주제 Powers of Appointment (Included v. Not Included in Gross Estate) 출시일 07/30/1999
숫자 199930011 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 07/30/1999
숫자 199930011 UILC 2514.00-00 주제 Powers of Appointment (Transfer v. Not a Transfer) 출시일 07/30/1999
숫자 199930010 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 07/30/1999
숫자 199930010 UILC 1001.02-00 주제 Amount Realized 출시일 07/30/1999
숫자 199930010 UILC 2033.00-00 주제 Property in Which Decedent Had an Interest 출시일 07/30/1999
숫자 199930010 UILC 2041.00-00 주제 Powers of Appointment (Included v. Not Included in Gross Estate) 출시일 07/30/1999
숫자 199930010 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 07/30/1999
숫자 199930009 UILC 3231.01-00 주제 Employers v. Not Employers 출시일 07/30/1999
숫자 199930008 UILC 6601.02-01 주제 Starting Date (Avon Products) 출시일 07/30/1999
숫자 199930007 UILC 6601.02-00 주제 Interest on Delinquent Taxes 출시일 07/30/1999
숫자 199930006 UILC 64.45.03-00 주제 PROPERTY SUBJECT TO COLLECTION: Tenancy, held in: Joint 출시일 07/30/1999
숫자 199930005 UILC 9214.04-00 주제 Computer Leasing 출시일 07/30/1999
숫자 199930004 UILC 61.43-01 주제 Lease of Property 출시일 07/30/1999
숫자 199930004 UILC 61.50-00 주제 Leveraged Leasing 출시일 07/30/1999
숫자 199930004 UILC 161.00-00 주제 Allowance of Deductions (Deductible v. Not Deductible) 출시일 07/30/1999
숫자 199930004 UILC 482.00-00 주제 Allocation of Income and Deductions Among Taxpayers 출시일 07/30/1999
숫자 199930004 UILC 9214.04-00 주제 Computer Leasing 출시일 07/30/1999
숫자 199930003 UILC 74.04.01-00 주제 SUITS: By the U.S.: Enforcement of levy 출시일 07/30/1999
숫자 199930002 UILC 2502.01-01 주제 Taxable Gifts for Prior Periods 출시일 07/30/1999