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.

  1. Enter a term in the Find box.
  2. Click the Search button.
도움말 찾기
숫자 UILC 주제 출시일
숫자 201538010 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 09/18/2015
숫자 201538010 UILC 1362.02-00 주제 Termination of Election 출시일 09/18/2015
숫자 201538010 UILC 1362.02-03 주제 Passive Investment Income 출시일 09/18/2015
숫자 201538010 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 09/18/2015
숫자 201538009 UILC 1361.01-04 주제 More than One Class of Stock 출시일 09/18/2015
숫자 201538009 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 09/18/2015
숫자 201538008 UILC 7701.03-08 주제 Ordinary Trusts 출시일 09/18/2015
숫자 201538007 UILC 7701.03-08 주제 Ordinary Trusts 출시일 09/18/2015
숫자 201538006 UILC 7701.03-08 주제 Ordinary Trusts 출시일 09/18/2015
숫자 201538005 UILC 45.00-00 주제 Electricity Produced from Certain Renewable Sources 출시일 09/18/2015
숫자 201538004 UILC 45.00-00 주제 Electricity Produced from Certain Renewable Sources 출시일 09/18/2015
숫자 201538003 UILC 168.00-00 주제 Modified Accelerated Cost Recovery System 출시일 09/18/2015
숫자 201538003 UILC 9100.04-00 주제 Section 168; MACRS 출시일 09/18/2015
숫자 201538002 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 09/18/2015
숫자 201538001 UILC 7701.00-00 주제 Definitions 출시일 09/18/2015
숫자 201538001 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 09/18/2015
숫자 201538000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 09/18/2015
숫자 201537033 UILC 408.03-00 주제 Rollover Contributions 출시일 09/11/2015
숫자 201537032 UILC 408.03-00 주제 Rollover Contributions 출시일 09/11/2015
숫자 201537031 UILC 402.00-00 주제 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 출시일 09/11/2015
숫자 201537030 UILC 402.00-00 주제 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 출시일 09/11/2015
숫자 201537029 UILC 402.00-00 주제 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 출시일 09/11/2015
숫자 201537028 UILC 4945.04-04 주제 Grants to Individuals 출시일 09/11/2015
숫자 201537027 UILC 412.06-00 주제 Minimum Funding Waiver 출시일 09/11/2015
숫자 201537026 UILC 412.06-00 주제 Minimum Funding Waiver 출시일 09/11/2015