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 199931012 UILC 41.51-00 주제 Qualified Research Expenses 출시일 08/06/1999
숫자 199931012 UILC 3401.00-00 주제 Definitions 출시일 08/06/1999
숫자 199931012 UILC 3401.01-00 주제 Wages Subject to Withholding 출시일 08/06/1999
숫자 199931011 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 08/06/1999
숫자 199931010 UILC 1362.02-02 주제 Ceases to be Small Business Corporation 출시일 08/06/1999
숫자 199931009 UILC 1362.01-03 주제 Late Elections 출시일 08/06/1999
숫자 199931008 UILC 1362.01-03 주제 Late Elections 출시일 08/06/1999
숫자 199931007 UILC 28.00.00-00 주제 ERRONEOUS REFUNDS 출시일 08/06/1999
숫자 199931006 UILC 1362.01-02 주제 Election After Termination 출시일 08/06/1999
숫자 199931005 UILC 423.00-00 주제 Employee Stock Purchase Plans 출시일 08/06/1999
숫자 199931004 UILC 924.01-00 주제 Definition of Foreign Trading Gross Receipts 출시일 08/06/1999
숫자 199931003 UILC 355.01-00 주제 Spin-Off 출시일 08/06/1999
숫자 199931003 UILC 355.01-01 주제 Split-Off 출시일 08/06/1999
숫자 199931003 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 08/06/1999
숫자 199931002 UILC 1031.00-00 주제 Exchange of Property Held for Productive Use or Investment 출시일 08/06/1999
숫자 199931001 UILC 6103.00-00 주제 Confidentiality and Disclosure of Returns and Return Information 출시일 08/06/1999
숫자 199930052 UILC 402.08-05 주제 By a Surviving Spouse 출시일 07/30/1999
숫자 199930052 UILC 4974.00-00 주제 Excise Tax on Certain Accumulations in Qualified Retirement Plans 출시일 07/30/1999
숫자 199930051 UILC 4945.04-04 주제 Grants to Individuals 출시일 07/30/1999
숫자 199930051 UILC 4945.04-05 주제 Grants to Organizations 출시일 07/30/1999
숫자 199930051 UILC 501.03-23 주제 Schools, Colleges, etc. 출시일 07/30/1999
숫자 199930050 UILC 507.00-00 주제 Termination of Private Foundation Status 출시일 07/30/1999
숫자 199930050 UILC 509.00-00 주제 Private Foundation Defined 출시일 07/30/1999
숫자 199930050 UILC 4940.00-00 주제 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 출시일 07/30/1999
숫자 199930050 UILC 4941.04-00 주제 Definition of Self-Dealing 출시일 07/30/1999