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 201540002 UILC 992.02-00 주제 Election 출시일 10/02/2015
숫자 201540001 UILC 1502.13-00 주제 Intercompany Transactions 출시일 10/02/2015
숫자 201540001 UILC 9100.22-00 주제 Other 출시일 10/02/2015
숫자 201540000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 10/02/2015
숫자 201539036 UILC 402.08-00 주제 Rollover Contributions 출시일 09/25/2015
숫자 201539035 UILC 4945.04-04 주제 Grants to Individuals 출시일 09/25/2015
숫자 201539034 UILC 4945.04-04 주제 Grants to Individuals 출시일 09/25/2015
숫자 201539033 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 09/25/2015
숫자 201539032 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 09/25/2015
숫자 201539031 UILC 403.04-00 주제 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 출시일 09/25/2015
숫자 201539031 UILC 7701.00-00 주제 Definitions 출시일 09/25/2015
숫자 201539030 UILC 415.00-00 주제 Limitations on Benefits and Contributions Under Qualified Plans 출시일 09/25/2015
숫자 201539030 UILC 415.12-00 주제 Qualified Governmental Excess Benefit Plans 출시일 09/25/2015
숫자 201539029 UILC 148.09-00 주제 Penalty in Lieu of Rebate 출시일 09/25/2015
숫자 201539028 UILC 165.08-00 주제 Wagering Losses 출시일 09/25/2015
숫자 201539028 UILC 871.00-00 주제 Tax on Nonresident Alien Individuals 출시일 09/25/2015
숫자 201539027 UILC 7701.00-00 주제 Definitions 출시일 09/25/2015
숫자 201539027 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 09/25/2015
숫자 201539026 UILC 7701.00-00 주제 Definitions 출시일 09/25/2015
숫자 201539026 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 09/25/2015
숫자 201539025 UILC 3406.00-00 주제 Backup Withholding 출시일 09/25/2015
숫자 201539025 UILC 6041.00-00 주제 Information at Source 출시일 09/25/2015
숫자 201539025 UILC 6050W.00-00 주제 Payments Made in Settlement of Payment Card and Third Party Network Transactions 출시일 09/25/2015
숫자 201539024 UILC 168.20-01 주제 Assigned 출시일 09/25/2015
숫자 201539023 UILC 7701.00-00 주제 Definitions 출시일 09/25/2015