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 201845016 UILC 1296.00-00 주제 Passive Foreign Investment Company 출시일 11/09/2018
숫자 201845016 UILC 853.01-00 주제 Election 출시일 11/09/2018
숫자 201845016 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 11/09/2018
숫자 201845015 UILC 1296.00-00 주제 Passive Foreign Investment Company 출시일 11/09/2018
숫자 201845015 UILC 853.01-00 주제 Election 출시일 11/09/2018
숫자 201845015 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 11/09/2018
숫자 201845014 UILC 2055.00-00 주제 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 출시일 11/09/2018
숫자 201845014 UILC 2056.00-00 주제 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 출시일 11/09/2018
숫자 201845014 UILC 2522.00-00 주제 Charitable and Similar Gifts (Deductible v. Not Deductible) 출시일 11/09/2018
숫자 201845014 UILC 664.00-00 주제 Charitable Remainder Trusts 출시일 11/09/2018
숫자 201845014 UILC 664.03-00 주제 Definitions 출시일 11/09/2018
숫자 201845014 UILC 664.03-02 주제 Charitable Remainder Unitrust 출시일 11/09/2018
숫자 201845013 UILC 1361.01-00 주제 Small Business Corporation v. Not a Small Business Corporation 출시일 11/09/2018
숫자 201845013 UILC 1362.01-03 주제 Late Elections 출시일 11/09/2018
숫자 201845012 UILC 1022.00-00 주제 Basis Rules Applicable to the Estates of Decedents Dying in 2010 출시일 11/09/2018
숫자 201845012 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 11/09/2018
숫자 201845011 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 11/09/2018
숫자 201845011 UILC 1362.01-00 주제 Eligible v. Ineligible 출시일 11/09/2018
숫자 201845011 UILC 1362.01-02 주제 Election After Termination 출시일 11/09/2018
숫자 201845010 UILC 2652.01-02 주제 Special Election for QTIP 출시일 11/09/2018
숫자 201845010 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 11/09/2018
숫자 201845009 UILC 355.01-00 주제 Spin-Off 출시일 11/09/2018
숫자 201845009 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 11/09/2018
숫자 201845008 UILC 1361.03-03 주제 Electing Small Business Trusts 출시일 11/09/2018
숫자 201845008 UILC 1362.02-02 주제 Ceases to be Small Business Corporation 출시일 11/09/2018