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 199905010 UILC 2035.00-00 주제 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 출시일 02/05/1999
숫자 199905010 UILC 2503.03-01 주제 Unrestricted Right to Immediate Use, Possession, or Enjoyment of Property 출시일 02/05/1999
숫자 199905009 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 02/05/1999
숫자 199905009 UILC 2632.01-00 주제 Time and Manner of Allocation 출시일 02/05/1999
숫자 199905008 UILC 357.01-00 주제 Tax Avoidance Purpose v. No Avoidance Purpose 출시일 02/05/1999
숫자 199905007 UILC 301.00-00 주제 Distributions of Property 출시일 02/05/1999
숫자 199905006 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 02/05/1999
숫자 199905005 UILC 871.00-00 주제 Tax on Nonresident Alien Individuals 출시일 02/05/1999
숫자 199905005 UILC 1441.00-00 주제 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 출시일 02/05/1999
숫자 199905005 UILC 1463.00-00 주제 Tax Paid by Recipient of Income 출시일 02/05/1999
숫자 199905005 UILC 6651.00-00 주제 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 출시일 02/05/1999
숫자 199905005 UILC 6656.00-00 주제 Failure to Make Deposit of Taxes (Penalty v. No Penalty) 출시일 02/05/1999
숫자 199905003 UILC 83.12-00 주제 Property 출시일 02/05/1999
숫자 199905003 UILC 403.02-00 주제 Nonqualified Annuities 출시일 02/05/1999
숫자 199905003 UILC 451.14-04 주제 Compensation 출시일 02/05/1999
숫자 199905002 UILC 988.02-05 주제 Currency Swaps 출시일 02/05/1999
숫자 199905002 UILC 988.05-00 주제 Hedging Transactions 출시일 02/05/1999
숫자 199905002 UILC 1092.06-01 주제 Offsetting Positions 출시일 02/05/1999
숫자 199905001 UILC 6224.01-04 주제 Ancillary Consistent Agreements 출시일 02/05/1999
숫자 199904042 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 01/29/1999
숫자 199904041 UILC 414.08-00 주제 Church Plan 출시일 01/29/1999
숫자 199904040 UILC 355.04-00 주제 Business Purpose 출시일 01/29/1999
숫자 199904039 UILC 83.08-00 주제 Deduction by Employer 출시일 01/29/1999
숫자 199904039 UILC 404.10-00 주제 Deferred Compensation 출시일 01/29/1999
숫자 199904039 UILC 1032.00-00 주제 Exchange of Stock for Property (Recognition v. Nonrecognition) 출시일 01/29/1999