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 199938002 UILC 75.14.00-00 주제 SUMMONSES: Use of 출시일 09/24/1999
숫자 199938001 UILC 49.04.00-00 주제 JUDGMENTS: Res judicata 출시일 09/24/1999
숫자 199938001 UILC 51.06.00-00 주제 LIENS: Estate tax liens 출시일 09/24/1999
숫자 199937056 UILC 412.06-00 주제 Minimum Funding Waiver 출시일 09/17/1999
숫자 199937055 UILC 408.11-02 주제 Definitions 출시일 09/17/1999
숫자 199937054 UILC 412.06-00 주제 Minimum Funding Waiver 출시일 09/17/1999
숫자 199937053 UILC 507.00-00 주제 Termination of Private Foundation Status 출시일 09/17/1999
숫자 199937053 UILC 509.00-00 주제 Private Foundation Defined 출시일 09/17/1999
숫자 199937053 UILC 4940.00-00 주제 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 출시일 09/17/1999
숫자 199937053 UILC 4941.04-00 주제 Definition of Self-Dealing 출시일 09/17/1999
숫자 199937053 UILC 4942.03-05 주제 Qualifying Distribution 출시일 09/17/1999
숫자 199937053 UILC 4944.00-00 주제 Excise Tax on "Jeopardizing" Investments 출시일 09/17/1999
숫자 199937053 UILC 4945.04-06 주제 Expenditure Responsibility 출시일 09/17/1999
숫자 199937053 UILC 6033.02-01 주제 Private Foundation 출시일 09/17/1999
숫자 199937052 UILC 403.00-00 주제 Taxation of Employee Annuities (Taxable v. Not Taxable) 출시일 09/17/1999
숫자 199937051 UILC 4945.00-00 주제 Excise Taxes on Taxable Expenditures 출시일 09/17/1999
숫자 199937050 UILC 1033.02-00 주제 Definition of Involuntary Conversion Events 출시일 09/17/1999
숫자 199937049 UILC 861.09-07 주제 Fair Market Value Method 출시일 09/17/1999
숫자 199937048 UILC 4945.00-00 주제 Excise Taxes on Taxable Expenditures 출시일 09/17/1999
숫자 199937047 UILC 414.08-00 주제 Church Plan 출시일 09/17/1999
숫자 199937046 UILC 877.01-00 주제 Principal Purpose--the Avoidance of Tax 출시일 09/17/1999
숫자 199937045 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 09/17/1999
숫자 199937044 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 09/17/1999
숫자 199937043 UILC 2702.00-00 주제 Special Valuation Rules for Transfers in Trust 출시일 09/17/1999
숫자 199937042 UILC 1035.00-00 주제 Exchanges of Insurance Policies 출시일 09/17/1999