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 199908055 UILC 4941.00-00 주제 Excise Taxes on Acts of Self-Dealing 출시일 02/26/1999
숫자 199908055 UILC 4942.00-00 주제 Taxes on Failure to Distribute Income 출시일 02/26/1999
숫자 199908055 UILC 4943.00-00 주제 Excise Taxes on Excess Business Holdings 출시일 02/26/1999
숫자 199908055 UILC 4944.00-00 주제 Excise Tax on "Jeopardizing" Investments 출시일 02/26/1999
숫자 199908055 UILC 4945.00-00 주제 Excise Taxes on Taxable Expenditures 출시일 02/26/1999
숫자 199908054 UILC 4976.01-00 주제 Disqualified Benefits 출시일 02/26/1999
숫자 199908053 UILC 507.05-00 주제 Liability of Transferee Organizations 출시일 02/26/1999
숫자 199908053 UILC 4940.00-00 주제 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 출시일 02/26/1999
숫자 199908053 UILC 4941.00-00 주제 Excise Taxes on Acts of Self-Dealing 출시일 02/26/1999
숫자 199908053 UILC 4942.03-05 주제 Qualifying Distribution 출시일 02/26/1999
숫자 199908053 UILC 4945.04-06 주제 Expenditure Responsibility 출시일 02/26/1999
숫자 199908052 UILC 507.05-00 주제 Liability of Transferee Organizations 출시일 02/26/1999
숫자 199908052 UILC 4940.00-00 주제 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 출시일 02/26/1999
숫자 199908052 UILC 4941.00-00 주제 Excise Taxes on Acts of Self-Dealing 출시일 02/26/1999
숫자 199908052 UILC 4942.03-05 주제 Qualifying Distribution 출시일 02/26/1999
숫자 199908052 UILC 4945.04-06 주제 Expenditure Responsibility 출시일 02/26/1999
숫자 199908051 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 02/26/1999
숫자 199908050 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 02/26/1999
숫자 199908049 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 02/26/1999
숫자 199908048 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 02/26/1999
숫자 199908047 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 02/26/1999
숫자 199908046 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 02/26/1999
숫자 199908045 UILC 1248.03-00 주제 Limitation of Tax Applicable to Individuals 출시일 02/26/1999
숫자 199908045 UILC 1366.00-00 주제 Pass-Thru of Items to Shareholders 출시일 02/26/1999
숫자 199908044 UILC 1248.03-00 주제 Limitation of Tax Applicable to Individuals 출시일 02/26/1999