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 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
숫자 199903031 UILC 2056.07-03 주제 Qualifying Interest 출시일 01/22/1999
숫자 199903030 UILC 162.26-00 주제 Capital v. Expense 출시일 01/22/1999
숫자 199903029 UILC 51.07.00-00 주제 LIENS: Filing 출시일 01/22/1999
숫자 199903029 UILC 51.07.09-00 주제 LIENS: Filing: State law, effect of 출시일 01/22/1999
숫자 199903028 UILC 4371.00-00 주제 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 출시일 01/22/1999
숫자 199903027 UILC 856.04-00 주제 Rents From Real Property 출시일 01/22/1999
숫자 199903026 UILC 101.00-00 주제 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 출시일 01/22/1999
숫자 199903026 UILC 7702.00-00 주제 Life Insurance Contract Defined 출시일 01/22/1999
숫자 199903025 UILC 2511.06-01 주제 Limited By Ascertainable Standard 출시일 01/22/1999
숫자 199903025 UILC 2036.02-02 주제 Power in Decedent as Trustee 출시일 01/22/1999
숫자 199903025 UILC 2036.08-03 주제 Stock Transferred--Rights Retained 출시일 01/22/1999
숫자 199903024 UILC 831.03-00 주제 Whether Company Qualifies as Insurance Company 출시일 01/22/1999
숫자 199903024 UILC 832.00-00 주제 Insurance Company Taxable Income 출시일 01/22/1999
숫자 199903023 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 01/22/1999
숫자 199903022 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 01/22/1999
숫자 199903021 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 01/22/1999
숫자 199903020 UILC 101.01-02 주제 Transfer for Consideration 출시일 01/22/1999
숫자 199903019 UILC 2518.00-00 주제 Disclaimers 출시일 01/22/1999
숫자 199903019 UILC 2055.00-00 주제 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 출시일 01/22/1999
숫자 199903018 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 01/22/1999
숫자 199903017 UILC 465.00-00 주제 Deductions Limited to Amount at Risk 출시일 01/22/1999
숫자 199903017 UILC 752.00-00 주제 Treatment of Certain Liabilities 출시일 01/22/1999
숫자 199903017 UILC 752.07-00 주제 Sharing Non-recourse Liabilities 출시일 01/22/1999