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 200038051 UILC 4972.01-00 주제 Tax Imposed 출시일 09/22/2000
숫자 200038050 UILC 72.06-00 주제 Employer Contributions 출시일 09/22/2000
숫자 200038050 UILC 509.00-00 주제 Private Foundation Defined 출시일 09/22/2000
숫자 200038050 UILC 401.17-00 주제 Stock Bonus Plan--Special Rules 출시일 09/22/2000
숫자 200038050 UILC 402.01-01 주제 Capital Gain Treatment of Certain Distributions 출시일 09/22/2000
숫자 200038050 UILC 664.03-03 주제 Unitrust With Income Exception 출시일 09/22/2000
숫자 200038050 UILC 1223.02-00 주제 Donor and Donee 출시일 09/22/2000
숫자 200038049 UILC 511.00-00 주제 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 출시일 09/22/2000
숫자 200038048 UILC 4945.01-00 주제 Initial 10% Tax on Expenditures 출시일 09/22/2000
숫자 200038048 UILC 4945.02-00 주제 Additional 100% Tax on Uncorrected Expenditures 출시일 09/22/2000
숫자 200038047 UILC 7612.00-00 주제 Special procedures for summonses for computer software 출시일 09/22/2000
숫자 200038046 UILC 7508.00-00 주제 Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone 출시일 09/22/2000
숫자 200038045 UILC 3121.10-00 주제 Not Employees Under Section 530 of 1978 Revenue Act 출시일 09/22/2000
숫자 200038045 UILC 3121.10-07 주제 Classification Settlement Program 출시일 09/22/2000
숫자 200038045 UILC 3121.04-15 주제 Corporate Officers and Directors 출시일 09/22/2000
숫자 200038045 UILC 3509.00-00 주제 Determination of Employer's Liability for Certain Employment Taxes 출시일 09/22/2000
숫자 200038044 UILC 61.09-18 주제 Discharge of Indebtedness 출시일 09/22/2000
숫자 200038043 UILC 6707.00-00 주제 Failure to Furnish Information Regarding Tax Shelters (See Also 6111.00-00) 출시일 09/22/2000
숫자 200038042 UILC 6109.03-00 주제 Employer ID Numbers 출시일 09/22/2000
숫자 200038041 UILC 6050I.00-00 주제 Returns Relating to Cash Received in Trade or Business 출시일 09/22/2000
숫자 200038040 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 09/22/2000
숫자 200038039 UILC 368.01-00 주제 Statutory Merger or Consolidation (Type "A") 출시일 09/22/2000
숫자 200038038 UILC 1362.01-03 주제 Late Elections 출시일 09/22/2000
숫자 200038037 UILC 368.06-00 주제 Change in Identity, etc. (Type "F") 출시일 09/22/2000
숫자 200038037 UILC 355.01-00 주제 Spin-Off 출시일 09/22/2000