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 201723008 UILC 708.01-00 주제 Termination 출시일 06/09/2017
숫자 201723007 UILC 9100.04-00 주제 Section 168; MACRS 출시일 06/09/2017
숫자 201723006 UILC 4941.00-00 주제 Excise Taxes on Acts of Self-Dealing 출시일 06/09/2017
숫자 201723006 UILC 4941.04-00 주제 Definition of Self-Dealing 출시일 06/09/2017
숫자 201723006 UILC 4943.00-00 주제 Excise Taxes on Excess Business Holdings 출시일 06/09/2017
숫자 201723006 UILC 4943.03-00 주제 Definition of Excess Business Holdings 출시일 06/09/2017
숫자 201723006 UILC 4943.04-03 주제 Business Enterprise 출시일 06/09/2017
숫자 201723006 UILC 4946.00-00 주제 Definitions and Special Rules 출시일 06/09/2017
숫자 201723006 UILC 4946.01-00 주제 Disqualified Person 출시일 06/09/2017
숫자 201723005 UILC 4941.00-00 주제 Excise Taxes on Acts of Self-Dealing 출시일 06/09/2017
숫자 201723005 UILC 4941.04-00 주제 Definition of Self-Dealing 출시일 06/09/2017
숫자 201723005 UILC 4946.00-00 주제 Definitions and Special Rules 출시일 06/09/2017
숫자 201723005 UILC 4946.01-00 주제 Disqualified Person 출시일 06/09/2017
숫자 201723004 UILC 7704.03-00 주제 Qualifying Income 출시일 06/09/2017
숫자 201723003 UILC 2036.00-00 주제 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 출시일 06/09/2017
숫자 201723003 UILC 2038.00-00 주제 Revocable Transfers (Included v. Not Included in Gross Estate) 출시일 06/09/2017
숫자 201723003 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 06/09/2017
숫자 201723003 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 06/09/2017
숫자 201723002 UILC 2036.00-00 주제 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 출시일 06/09/2017
숫자 201723002 UILC 2038.00-00 주제 Revocable Transfers (Included v. Not Included in Gross Estate) 출시일 06/09/2017
숫자 201723002 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 06/09/2017
숫자 201723002 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 06/09/2017
숫자 201723001 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/09/2017
숫자 201723000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 06/09/2017
숫자 201722029 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 06/02/2017