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 199901020 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/08/1999
숫자 199901019 UILC 1362.02-03 주제 Passive Investment Income 출시일 01/08/1999
숫자 199901018 UILC 468B.06-00 주제 Other Funds 출시일 01/08/1999
숫자 199901017 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 01/08/1999
숫자 199901016 UILC 468A.04-02 주제 Revised Schedules 출시일 01/08/1999
숫자 199901015 UILC 468A.04-02 주제 Revised Schedules 출시일 01/08/1999
숫자 199901014 UILC 457.01-00 주제 Year of Inclusion in Gross Income 출시일 01/08/1999
숫자 199901014 UILC 457.07-01 주제 Separation from Service 출시일 01/08/1999
숫자 199901013 UILC 83.01-00 주제 When Includible in Gross Income 출시일 01/08/1999
숫자 199901013 UILC 402.02-00 주제 Non-Exempt Trust 출시일 01/08/1999
숫자 199901013 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 01/08/1999
숫자 199901013 UILC 451.14-00 주제 Constructive Receipt 출시일 01/08/1999
숫자 199901013 UILC 671.02-00 주제 Persons Treated as Grantors 출시일 01/08/1999
숫자 199901013 UILC 677.00-00 주제 Income for Benefit of Grantor 출시일 01/08/1999
숫자 199901012 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 01/08/1999
숫자 199901011 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 01/08/1999
숫자 199901010 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 01/08/1999
숫자 199901009 UILC 83.01-00 주제 When Includible in Gross Income 출시일 01/08/1999
숫자 199901009 UILC 402.02-00 주제 Non-Exempt Trust 출시일 01/08/1999
숫자 199901009 UILC 451.14-00 주제 Constructive Receipt 출시일 01/08/1999
숫자 199901009 UILC 671.02-00 주제 Persons Treated as Grantors 출시일 01/08/1999
숫자 199901009 UILC 677.00-00 주제 Income for Benefit of Grantor 출시일 01/08/1999
숫자 199901008 UILC 483.00-00 주제 Interest on Certain Deferred Payments 출시일 01/08/1999
숫자 199901008 UILC 1273.00-00 주제 Determination of Amount of Original Issue Discount 출시일 01/08/1999
숫자 199901008 UILC 6041.00-00 주제 Information at Source 출시일 01/08/1999