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 201036006 UILC 355.00-00 주제 Distribution of Stock and Securities of a Controlled Corporation 출시일 09/10/2010
숫자 201036006 UILC 355.01-00 주제 Spin-Off 출시일 09/10/2010
숫자 201036006 UILC 368.00-00 주제 Definitions Relating to Corporate Reorganizations 출시일 09/10/2010
숫자 201036006 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 09/10/2010
숫자 201036005 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 09/10/2010
숫자 201036004 UILC 1362.01-03 주제 Late Elections 출시일 09/10/2010
숫자 201036004 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 09/10/2010
숫자 201036003 UILC 1361.05-00 주제 Qualified Subchapter S Subsidiary 출시일 09/10/2010
숫자 201036003 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 09/10/2010
숫자 201036003 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 09/10/2010
숫자 201036002 UILC 468A.04-02 주제 Revised Schedules 출시일 09/10/2010
숫자 201036001 UILC 165.04-02 주제 Net Casualty Loss 출시일 09/10/2010
숫자 201035046 UILC 412.03-00 주제 Actuarial Assumptions 출시일 09/03/2010
숫자 201035045 UILC 408.03-00 주제 Rollover Contributions 출시일 09/03/2010
숫자 201035044 UILC 402.00-00 주제 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 출시일 09/03/2010
숫자 201035043 UILC 402.00-00 주제 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 출시일 09/03/2010
숫자 201035042 UILC 412.00-00 주제 Minimum Funding Standards 출시일 09/03/2010
숫자 201035041 UILC 412.00-00 주제 Minimum Funding Standards 출시일 09/03/2010
숫자 201035040 UILC 412.00-00 주제 Minimum Funding Standards 출시일 09/03/2010
숫자 201035039 UILC 412.00-00 주제 Minimum Funding Standards 출시일 09/03/2010
숫자 201035038 UILC 501.33-00 주제 Private v. Public Interest Served 출시일 09/03/2010
숫자 201035037 UILC 402.00-00 주제 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 출시일 09/03/2010
숫자 201035036 UILC 402.00-00 주제 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 출시일 09/03/2010
숫자 201035035 UILC 501.19-00 주제 Organization of Past or Present Armed Forces Members 출시일 09/03/2010
숫자 201035034 UILC 503.03-00 주제 Future Status of Organizations Denied Exemption 출시일 09/03/2010