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 199905022 UILC 4941.04-00 주제 Definition of Self-Dealing 출시일 02/05/1999
숫자 199905022 UILC 4942.03-05 주제 Qualifying Distribution 출시일 02/05/1999
숫자 199905022 UILC 4944.00-00 주제 Excise Tax on "Jeopardizing" Investments 출시일 02/05/1999
숫자 199905022 UILC 4945.04-06 주제 Expenditure Responsibility 출시일 02/05/1999
숫자 199905022 UILC 6033.02-01 주제 Private Foundation 출시일 02/05/1999
숫자 199905021 UILC 6103.00-00 주제 Confidentiality and Disclosure of Returns and Return Information 출시일 02/05/1999
숫자 199905020 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 02/05/1999
숫자 199905018 UILC 848.00-00 주제 Capitalization of Policy Acquisition Expenses 출시일 02/05/1999
숫자 199905017 UILC 1502.00-00 주제 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 출시일 02/05/1999
숫자 199905016 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 02/05/1999
숫자 199905015 UILC 72.21-00 주제 Annuity Contracts Not Held By Natural Persons 출시일 02/05/1999
숫자 199905014 UILC 936.03-05 주제 Profit Split Election 출시일 02/05/1999
숫자 199905013 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 02/05/1999
숫자 199905012 UILC 280G.01-00 주제 Definitions 출시일 02/05/1999
숫자 199905011 UILC 1361.03-02 주제 Qualified Subchapter S Trusts 출시일 02/05/1999
숫자 199905010 UILC 101.00-00 주제 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 출시일 02/05/1999
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