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 199952094 UILC 419.12-02 주제 Collectively Bargained Funds 출시일 12/31/1999
숫자 199952093 UILC 507.00-00 주제 Termination of Private Foundation Status 출시일 12/31/1999
숫자 199952093 UILC 4941.04-00 주제 Definition of Self-Dealing 출시일 12/31/1999
숫자 199952093 UILC 4945.04-00 주제 Definition of Taxable Expenditure 출시일 12/31/1999
숫자 199952092 UILC 507.00-00 주제 Termination of Private Foundation Status 출시일 12/31/1999
숫자 199952092 UILC 4941.00-00 주제 Excise Taxes on Acts of Self-Dealing 출시일 12/31/1999
숫자 199952092 UILC 4942.03-05 주제 Qualifying Distribution 출시일 12/31/1999
숫자 199952092 UILC 4944.00-00 주제 Excise Tax on "Jeopardizing" Investments 출시일 12/31/1999
숫자 199952092 UILC 4945.04-05 주제 Grants to Organizations 출시일 12/31/1999
숫자 199952091 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 12/31/1999
숫자 199952091 UILC 565.01-02 주제 Making and Filing Consents 출시일 12/31/1999
숫자 199952091 UILC 542.00-00 주제 Definition of Personal Holding Company 출시일 12/31/1999
숫자 199952090 UILC 507.00-00 주제 Termination of Private Foundation Status 출시일 12/31/1999
숫자 199952090 UILC 507.06-00 주제 Imposition of Tax 출시일 12/31/1999
숫자 199952089 UILC 511.00-00 주제 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 출시일 12/31/1999
숫자 199952089 UILC 512.02-00 주제 Partnerships 출시일 12/31/1999
숫자 199952089 UILC 512.04-00 주제 Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) 출시일 12/31/1999
숫자 199952089 UILC 514.03-00 주제 Business Lease Indebtedness 출시일 12/31/1999
숫자 199952089 UILC 514.06-00 주제 Definitions--Debt-Financed Property 출시일 12/31/1999
숫자 199952088 UILC 511.00-00 주제 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 출시일 12/31/1999
숫자 199952087 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 12/31/1999
숫자 199952086 UILC 512.01-00 주제 Exception, Additions, and Limitations on Unrelated Income 출시일 12/31/1999
숫자 199952086 UILC 512.04-00 주제 Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) 출시일 12/31/1999
숫자 199952086 UILC 512.09-02 주제 Foreign Organizations 출시일 12/31/1999
숫자 199952086 UILC 513.00-00 주제 Unrelated v. Not Unrelated Trade or Business 출시일 12/31/1999