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 199942010 UILC 2601.03-01 주제 Irrevocable Trusts 출시일 10/22/1999
숫자 199942009 UILC 7701.02-00 주제 Partnerships v. Associations 출시일 10/22/1999
숫자 199942008 UILC 115.00-00 주제 Income of States, Municipalities, etc. 출시일 10/22/1999
숫자 199942008 UILC 501.27-00 주제 Cooperative Hospital Service Organizations 출시일 10/22/1999
숫자 199942007 UILC 150.02-00 주제 Change in Use of Facilities 출시일 10/22/1999
숫자 199942006 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 10/22/1999
숫자 199942005 UILC 809.04-00 주제 Average Equity Base 출시일 10/22/1999
숫자 199942005 UILC 809.05-00 주제 Definitions and Special Rules 출시일 10/22/1999
숫자 199942003 UILC 382.08-00 주제 Built-in Gains and Losses and Section 338 Gains 출시일 10/22/1999
숫자 199942002 UILC 446.04-02 주제 Required by Commissioner 출시일 10/22/1999
숫자 199942001 UILC 130.00-00 주제 Certain Personal Injury Liability Assignments 출시일 10/22/1999
숫자 199941054 UILC 404.04-00 주제 Non-Exempt Funds or Plans 출시일 10/15/1999
숫자 199941053 UILC 4941.04-00 주제 Definition of Self-Dealing 출시일 10/15/1999
숫자 199941053 UILC 4945.04-00 주제 Definition of Taxable Expenditure 출시일 10/15/1999
숫자 199941052 UILC 507.05-00 주제 Liability of Transferee Organizations 출시일 10/15/1999
숫자 199941052 UILC 4940.02-00 주제 Computation of Net Investment Income 출시일 10/15/1999
숫자 199941052 UILC 4941.00-00 주제 Excise Taxes on Acts of Self-Dealing 출시일 10/15/1999
숫자 199941052 UILC 4945.04-06 주제 Expenditure Responsibility 출시일 10/15/1999
숫자 199941051 UILC 501.00-00 주제 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 출시일 10/15/1999
숫자 199941051 UILC 501.03-11 주제 Hospitals and Health Clinics (See Also 0501.06-03) 출시일 10/15/1999
숫자 199941051 UILC 512.00-00 주제 Unrelated Business Taxable Income (Taxable v. Not Taxable) 출시일 10/15/1999
숫자 199941050 UILC 401.11-00 주제 Commencement of Benefits Under Qualified Trusts 출시일 10/15/1999
숫자 199941049 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 10/15/1999
숫자 199941048 UILC 501.03-08 주제 Educational Organizations 출시일 10/15/1999
숫자 199941048 UILC 512.00-00 주제 Unrelated Business Taxable Income (Taxable v. Not Taxable) 출시일 10/15/1999