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 199930004 UILC 61.50-00 주제 Leveraged Leasing 출시일 07/30/1999
숫자 199930004 UILC 161.00-00 주제 Allowance of Deductions (Deductible v. Not Deductible) 출시일 07/30/1999
숫자 199930004 UILC 482.00-00 주제 Allocation of Income and Deductions Among Taxpayers 출시일 07/30/1999
숫자 199930004 UILC 9214.04-00 주제 Computer Leasing 출시일 07/30/1999
숫자 199930003 UILC 74.04.01-00 주제 SUITS: By the U.S.: Enforcement of levy 출시일 07/30/1999
숫자 199930002 UILC 2502.01-01 주제 Taxable Gifts for Prior Periods 출시일 07/30/1999
숫자 199930002 UILC 2505.01-00 주제 Reduction of Credit for Sum of Amounts Used in Prior Periods 출시일 07/30/1999
숫자 199930002 UILC 2505.04-00 주제 Mandatory Character of Credit 출시일 07/30/1999
숫자 199930001 UILC 1221.12-02 주제 Business Hedges 출시일 07/30/1999
숫자 199930001 UILC 7805.04-00 주제 Retroactive Effect of Regulation 출시일 07/30/1999
숫자 199929051 UILC 4971.02-00 주제 Additional Tax 출시일 07/23/1999
숫자 199929050 UILC 170.07-00 주제 Percentage Limitations 출시일 07/23/1999
숫자 199929050 UILC 501.03-08 주제 Educational Organizations 출시일 07/23/1999
숫자 199929049 UILC 501.00-00 주제 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 출시일 07/23/1999
숫자 199929048 UILC 401.00-00 주제 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 출시일 07/23/1999
숫자 199929047 UILC 507.01-00 주제 Termination Under Section 507(a)(1) 출시일 07/23/1999
숫자 199929047 UILC 4945.04-06 주제 Expenditure Responsibility 출시일 07/23/1999
숫자 199929046 UILC 412.06-00 주제 Minimum Funding Waiver 출시일 07/23/1999
숫자 199929045 UILC 415.02-01 주제 Annual Addition 출시일 07/23/1999
숫자 199929044 UILC 512.09-03 주제 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) 출시일 07/23/1999
숫자 199929043 UILC 132.03-00 주제 Working Condition Fringe 출시일 07/23/1999
숫자 199929042 UILC 9100.05-00 주제 Section 266; Carrying Charges 출시일 07/23/1999
숫자 199929041 UILC 141.00-00 주제 Private Activity Bond; Qualified Bond 출시일 07/23/1999
숫자 199929040 UILC 2044.00-00 주제 Certain Property for which Marital Deduction was Previously Allowed 출시일 07/23/1999
숫자 199929039 UILC 367.03-00 주제 Treatment of Transfers of Stock or Securities to Foreign Corporations 출시일 07/23/1999