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 199938050 UILC 4942.00-00 주제 Taxes on Failure to Distribute Income 출시일 09/24/1999
숫자 199938050 UILC 4944.00-00 주제 Excise Tax on "Jeopardizing" Investments 출시일 09/24/1999
숫자 199938050 UILC 4945.00-00 주제 Excise Taxes on Taxable Expenditures 출시일 09/24/1999
숫자 199938049 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 09/24/1999
숫자 199938048 UILC 4945.00-00 주제 Excise Taxes on Taxable Expenditures 출시일 09/24/1999
숫자 199938047 UILC 4945.00-00 주제 Excise Taxes on Taxable Expenditures 출시일 09/24/1999
숫자 199938046 UILC 4945.00-00 주제 Excise Taxes on Taxable Expenditures 출시일 09/24/1999
숫자 199938045 UILC 4945.00-00 주제 Excise Taxes on Taxable Expenditures 출시일 09/24/1999
숫자 199938044 UILC 4945.00-00 주제 Excise Taxes on Taxable Expenditures 출시일 09/24/1999
숫자 199938043 UILC 4945.00-00 주제 Excise Taxes on Taxable Expenditures 출시일 09/24/1999
숫자 199938042 UILC 4945.00-00 주제 Excise Taxes on Taxable Expenditures 출시일 09/24/1999
숫자 199938041 UILC 501.04-00 주제 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 출시일 09/24/1999
숫자 199938041 UILC 512.00-00 주제 Unrelated Business Taxable Income (Taxable v. Not Taxable) 출시일 09/24/1999
숫자 199938041 UILC 513.00-00 주제 Unrelated v. Not Unrelated Trade or Business 출시일 09/24/1999
숫자 199938040 UILC 401.00-00 주제 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 출시일 09/24/1999
숫자 199938040 UILC 3402.00-00 주제 Income Tax Collected at Source 출시일 09/24/1999
숫자 199938039 UILC 507.05-00 주제 Liability of Transferee Organizations 출시일 09/24/1999
숫자 199938039 UILC 507.07-00 주제 Aggregate Tax Benefit 출시일 09/24/1999
숫자 199938039 UILC 4940.00-00 주제 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 출시일 09/24/1999
숫자 199938039 UILC 4941.04-00 주제 Definition of Self-Dealing 출시일 09/24/1999
숫자 199938039 UILC 4942.03-05 주제 Qualifying Distribution 출시일 09/24/1999
숫자 199938039 UILC 4945.04-00 주제 Definition of Taxable Expenditure 출시일 09/24/1999
숫자 199938039 UILC 4945.04-06 주제 Expenditure Responsibility 출시일 09/24/1999
숫자 199938039 UILC 6033.01-00 주제 Exempt v. Non Exempt From Filing 출시일 09/24/1999
숫자 199938038 UILC 1362.01-03 주제 Late Elections 출시일 09/24/1999