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 199902001 UILC 302.04-00 주제 Redemption from Noncorporate Shareholder in Partial Liquidation 출시일 01/15/1999
숫자 199901036 UILC 6225.01-00 주제 Restriction on Assessment and Collection 출시일 01/08/1999
숫자 199901036 UILC 6231.14-00 주제 Regulations with Respect to Certain Special Enforcement Areas 출시일 01/08/1999
숫자 199901035 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 01/08/1999
숫자 199901034 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 01/08/1999
숫자 199901033 UILC 414.08-00 주제 Church Plan 출시일 01/08/1999
숫자 199901032 UILC 29.00-00 주제 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 출시일 01/08/1999
숫자 199901031 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 01/08/1999
숫자 199901030 UILC 4945.00-00 주제 Excise Taxes on Taxable Expenditures 출시일 01/08/1999
숫자 199901029 UILC 408.03-00 주제 Rollover Contributions 출시일 01/08/1999
숫자 199901028 UILC 721.00-00 주제 Nonrecognition of Gain or Loss on Contributions 출시일 01/08/1999
숫자 199901027 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/08/1999
숫자 199901026 UILC 4251.00-00 주제 Communications Tax (Taxable v. Not Taxable) 출시일 01/08/1999
숫자 199901025 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 01/08/1999
숫자 199901024 UILC 305.01-00 주제 Stock Dividends 출시일 01/08/1999
숫자 199901024 UILC 306.01-00 주제 Section 306 Stock v. Not 306 Stock 출시일 01/08/1999
숫자 199901023 UILC 664.00-00 주제 Charitable Remainder Trusts 출시일 01/08/1999
숫자 199901023 UILC 691.00-00 주제 Recipients of Income in Respect of Decedents 출시일 01/08/1999
숫자 199901022 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 01/08/1999
숫자 199901021 UILC 2033.00-00 주제 Property in Which Decedent Had an Interest 출시일 01/08/1999
숫자 199901021 UILC 2036.00-00 주제 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 출시일 01/08/1999
숫자 199901021 UILC 2037.00-00 주제 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 출시일 01/08/1999
숫자 199901021 UILC 2038.00-00 주제 Revocable Transfers (Included v. Not Included in Gross Estate) 출시일 01/08/1999
숫자 199901021 UILC 2041.00-00 주제 Powers of Appointment (Included v. Not Included in Gross Estate) 출시일 01/08/1999
숫자 199901021 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 01/08/1999