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 200003059 UILC 642.03-00 주제 Charitable Deduction 출시일 01/21/2000
숫자 200003059 UILC 671.00-00 주제 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 출시일 01/21/2000
숫자 200003059 UILC 2522.02-04 주제 Guaranteed Annuity and Unitrust Interests 출시일 01/21/2000
숫자 200003058 UILC 402.07-00 주제 Unrealized Appreciation of Employer's Securities 출시일 01/21/2000
숫자 200003057 UILC 408.09-00 주제 Simplified Employee Pensions 출시일 01/21/2000
숫자 200003056 UILC 507.00-00 주제 Termination of Private Foundation Status 출시일 01/21/2000
숫자 200003056 UILC 501.03-02 주제 Foundations 출시일 01/21/2000
숫자 200003056 UILC 509.01-01 주제 Private Foundation 출시일 01/21/2000
숫자 200003056 UILC 4940.00-00 주제 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 출시일 01/21/2000
숫자 200003056 UILC 4941.04-00 주제 Definition of Self-Dealing 출시일 01/21/2000
숫자 200003056 UILC 4942.03-05 주제 Qualifying Distribution 출시일 01/21/2000
숫자 200003056 UILC 4943.00-00 주제 Excise Taxes on Excess Business Holdings 출시일 01/21/2000
숫자 200003056 UILC 4944.00-00 주제 Excise Tax on "Jeopardizing" Investments 출시일 01/21/2000
숫자 200003056 UILC 4945.04-06 주제 Expenditure Responsibility 출시일 01/21/2000
숫자 200003056 UILC 6033.02-01 주제 Private Foundation 출시일 01/21/2000
숫자 200003055 UILC 4940.00-00 주제 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 출시일 01/21/2000
숫자 200003054 UILC 4976.01-00 주제 Disqualified Benefits 출시일 01/21/2000
숫자 200003053 UILC 501.00-00 주제 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 출시일 01/21/2000
숫자 200003053 UILC 512.00-00 주제 Unrelated Business Taxable Income (Taxable v. Not Taxable) 출시일 01/21/2000
숫자 200003052 UILC 115.00-00 주제 Income of States, Municipalities, etc. 출시일 01/21/2000
숫자 200003051 UILC 4941.04-00 주제 Definition of Self-Dealing 출시일 01/21/2000
숫자 200003050 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 01/21/2000
숫자 200003049 UILC 507.00-00 주제 Termination of Private Foundation Status 출시일 01/21/2000
숫자 200003048 UILC 511.00-00 주제 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 출시일 01/21/2000
숫자 200003048 UILC 512.00-00 주제 Unrelated Business Taxable Income (Taxable v. Not Taxable) 출시일 01/21/2000