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 199906021 UILC 61.00-00 주제 Gross Income v. Not Gross Income 출시일 02/12/1999
숫자 199906021 UILC 61.03-00 주제 Loan or Mortgage v. Sale 출시일 02/12/1999
숫자 199906021 UILC 61.43-00 주제 Form v. Substance 출시일 02/12/1999
숫자 199906021 UILC 451.01-00 주제 Annual Theory 출시일 02/12/1999
숫자 199906020 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 02/12/1999
숫자 199906019 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 02/12/1999
숫자 199906018 UILC 4982.00-00 주제 Excise Tax on Undistributed Income of Regulated Investment Companies 출시일 02/12/1999
숫자 199906017 UILC 336.00-00 주제 Gain or Loss Recognized on Property Distributed in Complete Liquidation 출시일 02/12/1999
숫자 199906017 UILC 337.00-00 주제 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 출시일 02/12/1999
숫자 199906016 UILC 953.00-00 주제 Insurance Income 출시일 02/12/1999
숫자 199906016 UILC 1503.03-00 주제 Dual Resident Corporations (Repealed in 1976) 출시일 02/12/1999
숫자 199906015 UILC 61.00-00 주제 Gross Income v. Not Gross Income 출시일 02/12/1999
숫자 199906015 UILC 671.00-00 주제 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 출시일 02/12/1999
숫자 199906014 UILC 2702.02-02 주제 Personal Residence in Trust 출시일 02/12/1999
숫자 199906013 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 02/12/1999
숫자 199906012 UILC 721.00-00 주제 Nonrecognition of Gain or Loss on Contributions 출시일 02/12/1999
숫자 199906011 UILC 2055.12-05 주제 Unitrusts 출시일 02/12/1999
숫자 199906011 UILC 2055.12-10 주제 Reformations of Nonqualifying Interests 출시일 02/12/1999
숫자 199906010 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 02/12/1999
숫자 199906010 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 02/12/1999
숫자 199906009 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 02/12/1999
숫자 199906008 UILC 83.13-00 주제 Rabbi Trusts 출시일 02/12/1999
숫자 199906008 UILC 404.10-00 주제 Deferred Compensation 출시일 02/12/1999
숫자 199906008 UILC 451.13-00 주제 Prepaid and Advance Income 출시일 02/12/1999
숫자 199906008 UILC 671.00-00 주제 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 출시일 02/12/1999