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 201418007 UILC 2036.00-00 주제 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 출시일 05/02/2014
숫자 201418007 UILC 2037.00-00 주제 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 출시일 05/02/2014
숫자 201418007 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 05/02/2014
숫자 201418007 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 05/02/2014
숫자 201418006 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 05/02/2014
숫자 201418006 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 05/02/2014
숫자 201418005 UILC 2601.03-08 주제 Constructive Additions 출시일 05/02/2014
숫자 201418004 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 05/02/2014
숫자 201418003 UILC 2632.00-00 주제 Special Rules for Allocation of GST Exemption 출시일 05/02/2014
숫자 201418003 UILC 2642.00-00 주제 Inclusion Ratio 출시일 05/02/2014
숫자 201418003 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 05/02/2014
숫자 201418002 UILC 1022.00-00 주제 Basis Rules Applicable to the Estates of Decedents Dying in 2010 출시일 05/02/2014
숫자 201418002 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 05/02/2014
숫자 201418001 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 05/02/2014
숫자 201418001 UILC 2642.00-00 주제 Inclusion Ratio 출시일 05/02/2014
숫자 201417028 UILC 408.03-00 주제 Rollover Contributions 출시일 04/25/2014
숫자 201417027 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/25/2014
숫자 201417026 UILC 402.00-00 주제 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 출시일 04/25/2014
숫자 201417025 UILC 401.29-00 주제 Cash or Deferred Arrangements 출시일 04/25/2014
숫자 201417025 UILC 402.01-00 주제 Exempt Trust 출시일 04/25/2014
숫자 201417025 UILC 72.00-00 주제 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 출시일 04/25/2014
숫자 201417025 UILC 72.20-00 주제 Tax on Early Distributions from Qualified Retirement Plans 출시일 04/25/2014
숫자 201417025 UILC 414.09-00 주제 Certain Employee Contributions 출시일 04/25/2014
숫자 201417024 UILC 501.03-30 주제 Organizational and Operational Tests 출시일 04/25/2014
숫자 201417023 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 04/25/2014