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 199903045 UILC 2501.01-00 주제 Gift v. Not a Gift 출시일 01/22/1999
숫자 199903045 UILC 2522.02-04 주제 Guaranteed Annuity and Unitrust Interests 출시일 01/22/1999
숫자 199903045 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 01/22/1999
숫자 199903044 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 01/22/1999
숫자 199903043 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 01/22/1999
숫자 199903042 UILC 355.01-01 주제 Split-Off 출시일 01/22/1999
숫자 199903042 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 01/22/1999
숫자 199903041 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 01/22/1999
숫자 199903040 UILC 2503.00-00 주제 Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) 출시일 01/22/1999
숫자 199903040 UILC 2513.00-00 주제 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 출시일 01/22/1999
숫자 199903040 UILC 2523.00-00 주제 Gift to Spouse (Marital Deduction Allowed v. Not Allowed) 출시일 01/22/1999
숫자 199903039 UILC 104.02-00 주제 Workmen's Compensation 출시일 01/22/1999
숫자 199903038 UILC 2053.02-00 주제 Estimated Amounts 출시일 01/22/1999
숫자 199903037 UILC 83.08-00 주제 Deduction by Employer 출시일 01/22/1999
숫자 199903037 UILC 404.10-00 주제 Deferred Compensation 출시일 01/22/1999
숫자 199903037 UILC 1032.00-00 주제 Exchange of Stock for Property (Recognition v. Nonrecognition) 출시일 01/22/1999
숫자 199903036 UILC 83.08-00 주제 Deduction by Employer 출시일 01/22/1999
숫자 199903036 UILC 404.10-00 주제 Deferred Compensation 출시일 01/22/1999
숫자 199903036 UILC 1032.00-00 주제 Exchange of Stock for Property (Recognition v. Nonrecognition) 출시일 01/22/1999
숫자 199903035 UILC 174.05-02 주제 From Amortization to Current Deduction 출시일 01/22/1999
숫자 199903034 UILC 115.00-00 주제 Income of States, Municipalities, etc. 출시일 01/22/1999
숫자 199903033 UILC 9100.10-01 주제 Accounting Methods 출시일 01/22/1999
숫자 199903032 UILC 457.00-00 주제 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 출시일 01/22/1999
숫자 199903032 UILC 3121.16-00 주제 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 출시일 01/22/1999
숫자 199903032 UILC 3401.01-00 주제 Wages Subject to Withholding 출시일 01/22/1999