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 199927042 UILC 145.00-00 주제 Qualified 501(c)(3) Bonds 출시일 07/09/1999
숫자 199927041 UILC 404.00-00 주제 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 출시일 07/09/1999
숫자 199927040 UILC 2055.12-00 주제 Charitable and Noncharitable Interest (Tax Reform Act of 1969) 출시일 07/09/1999
숫자 199927039 UILC 61.43-01 주제 Lease of Property 출시일 07/09/1999
숫자 199927038 UILC 6651.04-00 주제 Increase in Penalty for Failure to Pay Tax 출시일 07/09/1999
숫자 199927038 UILC 6331.00-00 주제 Levy and Distraint 출시일 07/09/1999
숫자 199927038 UILC 6331.18-04 주제 Notice and Demand 출시일 07/09/1999
숫자 199927037 UILC 09.35.00-00 주제 BANKRUPTCY CODE CASES: Refunds 출시일 07/09/1999
숫자 199927036 UILC 131.01-00 주제 Qualified Foster Care Payment Defined 출시일 07/09/1999
숫자 199927036 UILC 131.01-01 주제 Qualified Foster Individual 출시일 07/09/1999
숫자 199927035 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 07/09/1999
숫자 199927034 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 07/09/1999
숫자 199927033 UILC 9100.22-00 주제 Other 출시일 07/09/1999
숫자 199927033 UILC 1503.04-04 주제 Dual Resident Corporation 출시일 07/09/1999
숫자 199927032 UILC 877.01-00 주제 Principal Purpose--the Avoidance of Tax 출시일 07/09/1999
숫자 199927031 UILC 641.00-00 주제 Imposition of Tax 출시일 07/09/1999
숫자 199927031 UILC 2055.00-00 주제 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 출시일 07/09/1999
숫자 199927031 UILC 2611.00-00 주제 Generation Skipping Transfer Defined 출시일 07/09/1999
숫자 199927031 UILC 2612.00-00 주제 Taxable Termination; Taxable Distribution; Direct Skip 출시일 07/09/1999
숫자 199927031 UILC 2654.00-00 주제 Special Rules 출시일 07/09/1999
숫자 199927030 UILC 2056.07-03 주제 Qualifying Interest 출시일 07/09/1999
숫자 199927030 UILC 2613.00-00 주제 Skip Person and Non-Skip Person 출시일 07/09/1999
숫자 199927030 UILC 2651.00-00 주제 Generation Assignment 출시일 07/09/1999
숫자 199927029 UILC 1362.01-03 주제 Late Elections 출시일 07/09/1999
숫자 199927028 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 07/09/1999