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.

  1. Enter a term in the Find box.
  2. Click the Search button.
도움말 찾기
숫자 UILC 주제 출시일
숫자 200007039 UILC 501.00-00 주제 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 출시일 02/18/2000
숫자 200007039 UILC 509.00-00 주제 Private Foundation Defined 출시일 02/18/2000
숫자 200007039 UILC 4941.00-00 주제 Excise Taxes on Acts of Self-Dealing 출시일 02/18/2000
숫자 200007038 UILC 404.00-00 주제 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 출시일 02/18/2000
숫자 200007038 UILC 415.00-00 주제 Limitations on Benefits and Contributions Under Qualified Plans 출시일 02/18/2000
숫자 200007038 UILC 402.00-00 주제 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 출시일 02/18/2000
숫자 200007038 UILC 4972.00-00 주제 Tax on Excess Contributions for Self-Employed Individuals (Repealed TEFRA -1984) 출시일 02/18/2000
숫자 200007037 UILC 507.00-00 주제 Termination of Private Foundation Status 출시일 02/18/2000
숫자 200007037 UILC 4940.00-00 주제 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 출시일 02/18/2000
숫자 200007037 UILC 4941.00-00 주제 Excise Taxes on Acts of Self-Dealing 출시일 02/18/2000
숫자 200007037 UILC 4942.00-00 주제 Taxes on Failure to Distribute Income 출시일 02/18/2000
숫자 200007037 UILC 4943.00-00 주제 Excise Taxes on Excess Business Holdings 출시일 02/18/2000
숫자 200007037 UILC 4944.00-00 주제 Excise Tax on "Jeopardizing" Investments 출시일 02/18/2000
숫자 200007037 UILC 4945.00-00 주제 Excise Taxes on Taxable Expenditures 출시일 02/18/2000
숫자 200007036 UILC 414.08-00 주제 Church Plan 출시일 02/18/2000
숫자 200007035 UILC 414.01-00 주제 Service for Predecessor Employer 출시일 02/18/2000
숫자 200007034 UILC 4940.00-00 주제 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 출시일 02/18/2000
숫자 200007033 UILC 424.01-00 주제 Modification, Extension or Renewal of Options 출시일 02/18/2000
숫자 200007032 UILC 148.09-00 주제 Penalty in Lieu of Rebate 출시일 02/18/2000
숫자 200007031 UILC 152.08-02 주제 Release of Exemption 출시일 02/18/2000
숫자 200007030 UILC 152.03-00 주제 Foster Child 출시일 02/18/2000
숫자 200007030 UILC 170.04-00 주제 Unreimbursed Expenditures 출시일 02/18/2000
숫자 200007029 UILC 9999.00-00 주제 Miscellaneous Issues 출시일 02/18/2000
숫자 200007028 UILC 1362.01-03 주제 Late Elections 출시일 02/18/2000
숫자 200007027 UILC 1362.01-03 주제 Late Elections 출시일 02/18/2000