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 199901006 UILC 404.10-00 주제 Deferred Compensation 출시일 01/08/1999
숫자 199901006 UILC 451.14-00 주제 Constructive Receipt 출시일 01/08/1999
숫자 199901006 UILC 671.03-00 주제 Allocation of Income and Deductions 출시일 01/08/1999
숫자 199901006 UILC 677.00-00 주제 Income for Benefit of Grantor 출시일 01/08/1999
숫자 199901005 UILC 163.00-00 주제 Interest 출시일 01/08/1999
숫자 199901005 UILC 264.00-00 주제 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 출시일 01/08/1999
숫자 199901004 UILC 195.00-00 주제 Start Up Expenditures 출시일 01/08/1999
숫자 199901004 UILC 195.04-01 주제 Start-up Expenditures 출시일 01/08/1999
숫자 199901003 UILC 1032.00-00 주제 Exchange of Stock for Property (Recognition v. Nonrecognition) 출시일 01/08/1999
숫자 199901002 UILC 511.00-00 주제 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 출시일 01/08/1999
숫자 199901002 UILC 512.06-00 주제 Fund-Raising Activities (See Also 0501.26-06) 출시일 01/08/1999
숫자 199901001 UILC 7805.01-01 주제 Prospective Application of Rulings 출시일 01/08/1999
숫자 199901001 UILC 61.32-00 주제 Indians 출시일 01/08/1999