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 199951004 UILC 1031.04-00 주제 Excepted Property 출시일 12/24/1999
숫자 199951003 UILC 1311.00-00 주제 Correction of Error 출시일 12/24/1999
숫자 199951002 UILC 897.01-00 주제 Foreign Governments and International Organizations 출시일 12/24/1999
숫자 199951002 UILC 897.02-00 주제 U.S. Real Property Interest 출시일 12/24/1999
숫자 199951002 UILC 1445.04-02 주제 Transferor Is Exempt From U.S. Tax 출시일 12/24/1999
숫자 199951002 UILC 6511.09-00 주제 Timeliness of Claim 출시일 12/24/1999
숫자 199951001 UILC 4251.00-00 주제 Communications Tax (Taxable v. Not Taxable) 출시일 12/24/1999
숫자 199950044 UILC 401.28-00 주제 Union-negotiated Multiemployer Pension Plans 출시일 12/17/1999
숫자 199950044 UILC 415.01-00 주제 Limitation for Defined Benefit Plans 출시일 12/17/1999
숫자 199950043 UILC 412.06-00 주제 Minimum Funding Waiver 출시일 12/17/1999
숫자 199950042 UILC 4940.00-00 주제 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 출시일 12/17/1999
숫자 199950041 UILC 414.09-00 주제 Certain Employee Contributions 출시일 12/17/1999
숫자 199950040 UILC 414.09-00 주제 Certain Employee Contributions 출시일 12/17/1999
숫자 199950039 UILC 4941.04-00 주제 Definition of Self-Dealing 출시일 12/17/1999
숫자 199950039 UILC 4943.04-03 주제 Business Enterprise 출시일 12/17/1999
숫자 199950039 UILC 4944.03-00 주제 Exception for Program-Related Investments 출시일 12/17/1999
숫자 199950039 UILC 4945.04-00 주제 Definition of Taxable Expenditure 출시일 12/17/1999
숫자 199950038 UILC 877.01-00 주제 Principal Purpose--the Avoidance of Tax 출시일 12/17/1999
숫자 199950037 UILC 1362.01-03 주제 Late Elections 출시일 12/17/1999
숫자 199950036 UILC 103.02-00 주제 State and Local 출시일 12/17/1999
숫자 199950035 UILC 3401.04-02 주제 Employee v. Not an Employee 출시일 12/17/1999
숫자 199950035 UILC 3401.06-00 주제 Not Employees Under Section 530 of 1978 Revenue Act 출시일 12/17/1999
숫자 199950035 UILC 6041.00-00 주제 Information at Source 출시일 12/17/1999
숫자 199950034 UILC 151.03-00 주제 Dependents 출시일 12/17/1999
숫자 199950033 UILC 6020.02-00 주제 Return Prepared by IRS Personnel 출시일 12/17/1999