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 201441002 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 10/10/2014
숫자 201441001 UILC 2032.00-00 주제 Alternate Valuation 출시일 10/10/2014
숫자 201441001 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 10/10/2014
숫자 201441000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 10/10/2014
숫자 201440035 UILC 408.03-00 주제 Rollover Contributions 출시일 10/03/2014
숫자 201440034 UILC 412.06-00 주제 Minimum Funding Waiver 출시일 10/03/2014
숫자 201440033 UILC 431.00-00 주제 Minimum Funding Standards for Multiemployer Plans 출시일 10/03/2014
숫자 201440032 UILC 402.00-00 주제 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 출시일 10/03/2014
숫자 201440031 UILC 408.03-00 주제 Rollover Contributions 출시일 10/03/2014
숫자 201440030 UILC 408.03-00 주제 Rollover Contributions 출시일 10/03/2014
숫자 201440029 UILC 408.03-00 주제 Rollover Contributions 출시일 10/03/2014
숫자 201440028 UILC 408.03-00 주제 Rollover Contributions 출시일 10/03/2014
숫자 201440027 UILC 162.00-00 주제 Trade or Business (Deductible v. Not Deductible) 출시일 10/03/2014
숫자 201440027 UILC 401.04-00 주제 Discrimination as to Contributions or Benefits (See Also 401.29-01,401.20-00,414.00-00) 출시일 10/03/2014
숫자 201440027 UILC 402.00-00 주제 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 출시일 10/03/2014
숫자 201440027 UILC 415.00-00 주제 Limitations on Benefits and Contributions Under Qualified Plans 출시일 10/03/2014
숫자 201440027 UILC 4972.02-00 주제 Excess Contributions 출시일 10/03/2014
숫자 201440026 UILC 408.03-00 주제 Rollover Contributions 출시일 10/03/2014
숫자 201440025 UILC 402.00-00 주제 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 출시일 10/03/2014
숫자 201440024 UILC 408.03-00 주제 Rollover Contributions 출시일 10/03/2014
숫자 201440023 UILC 501.03-08 주제 Educational Organizations 출시일 10/03/2014
숫자 201440023 UILC 513.00-00 주제 Unrelated v. Not Unrelated Trade or Business 출시일 10/03/2014
숫자 201440022 UILC 419.00-00 주제 Treatment of Funded Welfare Benefit Plans 출시일 10/03/2014
숫자 201440022 UILC 419A.00-00 주제 Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00 et. seq.) 출시일 10/03/2014
숫자 201440022 UILC 511.00-00 주제 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 출시일 10/03/2014