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 201702029 UILC 4976.00-00 주제 Taxes with Respect to Funded Welfare Benefit Plans 출시일 01/13/2017
숫자 201702029 UILC 4976.01-00 주제 Disqualified Benefits 출시일 01/13/2017
숫자 201702028 UILC 2010.00-00 주제 Unified Credit Against Estate Tax 출시일 01/13/2017
숫자 201702028 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/13/2017
숫자 201702027 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/13/2017
숫자 201702026 UILC 2010.04-00 주제 Portability Election under � 2010(c)(5)(A) 출시일 01/13/2017
숫자 201702026 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/13/2017
숫자 201702025 UILC 2010.00-00 주제 Unified Credit Against Estate Tax 출시일 01/13/2017
숫자 201702025 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/13/2017
숫자 201702024 UILC 336.05-00 주제 Stock Sales and Distributions Treated as Asset Transfers 출시일 01/13/2017
숫자 201702024 UILC 9100.22-00 주제 Other 출시일 01/13/2017
숫자 201702023 UILC 2010.04-00 주제 Portability Election under � 2010(c)(5)(A) 출시일 01/13/2017
숫자 201702023 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/13/2017
숫자 201702022 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/13/2017
숫자 201702021 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/13/2017
숫자 201702021 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 02/10/2017
숫자 201702020 UILC 2010.00-00 주제 Unified Credit Against Estate Tax 출시일 01/13/2017
숫자 201702020 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/13/2017
숫자 201702019 UILC 1502.75-00 주제 Filing Requirements 출시일 01/13/2017
숫자 201702019 UILC 9100.20-00 주제 Section 1502; Election to File Consolidated Return 출시일 01/13/2017
숫자 201702018 UILC 2041.03-00 주제 General Power v. Not a General Power 출시일 01/13/2017
숫자 201702018 UILC 2514.00-00 주제 Powers of Appointment (Transfer v. Not a Transfer) 출시일 01/13/2017
숫자 201702018 UILC 2601.03-01 주제 Irrevocable Trusts 출시일 01/13/2017
숫자 201702017 UILC 2041.03-00 주제 General Power v. Not a General Power 출시일 01/13/2017
숫자 201702017 UILC 2514.00-00 주제 Powers of Appointment (Transfer v. Not a Transfer) 출시일 01/13/2017