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 201037036 UILC 501.19-00 주제 Organization of Past or Present Armed Forces Members 출시일 09/17/2010
숫자 201037035 UILC 501.19-00 주제 Organization of Past or Present Armed Forces Members 출시일 09/17/2010
숫자 201037034 UILC 501.04-00 주제 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 출시일 09/17/2010
숫자 201037033 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 09/17/2010
숫자 201037032 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 09/17/2010
숫자 201037031 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 09/17/2010
숫자 201037030 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 09/17/2010
숫자 201037029 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 09/17/2010
숫자 201037028 UILC 541.00-00 주제 Imposition of Personal Holding Company Tax (Imposed v. Not Imposed) 출시일 09/17/2010
숫자 201037028 UILC 542.00-00 주제 Definition of Personal Holding Company 출시일 09/17/2010
숫자 201037027 UILC 3406.00-00 주제 Backup Withholding 출시일 09/17/2010
숫자 201037026 UILC 355.01-00 주제 Spin-Off 출시일 09/17/2010
숫자 201037025 UILC 468A.01-00 주제 In General 출시일 09/17/2010
숫자 201037024 UILC 355.01-00 주제 Spin-Off 출시일 09/17/2010
숫자 201037024 UILC 355.10-00 주제 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 출시일 09/17/2010
숫자 201037023 UILC 1362.01-03 주제 Late Elections 출시일 09/17/2010
숫자 201037022 UILC 7701.00-00 주제 Definitions 출시일 09/17/2010
숫자 201037022 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 09/17/2010
숫자 201037021 UILC 9100.22-00 주제 Other 출시일 09/17/2010
숫자 201037021 UILC 953.06-00 주제 Election by Foreign Insurance Company to be Treated as Domestic Corporation 출시일 09/17/2010
숫자 201037020 UILC 368.00-00 주제 Definitions Relating to Corporate Reorganizations 출시일 09/17/2010
숫자 201037020 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 09/17/2010
숫자 201037019 UILC 368.00-00 주제 Definitions Relating to Corporate Reorganizations 출시일 09/17/2010
숫자 201037019 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 09/17/2010
숫자 201037018 UILC 953.06-00 주제 Election by Foreign Insurance Company to be Treated as Domestic Corporation 출시일 09/17/2010