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 201417026 UILC 402.00-00 주제 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 출시일 04/25/2014
숫자 201417025 UILC 401.29-00 주제 Cash or Deferred Arrangements 출시일 04/25/2014
숫자 201417025 UILC 402.01-00 주제 Exempt Trust 출시일 04/25/2014
숫자 201417025 UILC 72.00-00 주제 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 출시일 04/25/2014
숫자 201417025 UILC 72.20-00 주제 Tax on Early Distributions from Qualified Retirement Plans 출시일 04/25/2014
숫자 201417025 UILC 414.09-00 주제 Certain Employee Contributions 출시일 04/25/2014
숫자 201417024 UILC 501.03-30 주제 Organizational and Operational Tests 출시일 04/25/2014
숫자 201417023 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 04/25/2014
숫자 201417022 UILC 4941.00-00 주제 Excise Taxes on Acts of Self-Dealing 출시일 04/25/2014
숫자 201417022 UILC 4942.03-05 주제 Qualifying Distribution 출시일 04/25/2014
숫자 201417022 UILC 4945.00-00 주제 Excise Taxes on Taxable Expenditures 출시일 04/25/2014
숫자 201417021 UILC 507.01-00 주제 Termination Under Section 507(a)(1) 출시일 04/25/2014
숫자 201417021 UILC 4940.00-00 주제 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 출시일 04/25/2014
숫자 201417021 UILC 4941.00-00 주제 Excise Taxes on Acts of Self-Dealing 출시일 04/25/2014
숫자 201417021 UILC 4942.00-00 주제 Taxes on Failure to Distribute Income 출시일 04/25/2014
숫자 201417021 UILC 4944.00-00 주제 Excise Tax on "Jeopardizing" Investments 출시일 04/25/2014
숫자 201417021 UILC 4945.00-00 주제 Excise Taxes on Taxable Expenditures 출시일 04/25/2014
숫자 201417020 UILC 507.01-00 주제 Termination Under Section 507(a)(1) 출시일 04/25/2014
숫자 201417020 UILC 4940.00-00 주제 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 출시일 04/25/2014
숫자 201417020 UILC 4942.00-00 주제 Taxes on Failure to Distribute Income 출시일 04/25/2014
숫자 201417020 UILC 4944.00-00 주제 Excise Tax on "Jeopardizing" Investments 출시일 04/25/2014
숫자 201417020 UILC 4945.00-00 주제 Excise Taxes on Taxable Expenditures 출시일 04/25/2014
숫자 201417019 UILC 501.01-00 주제 Instrumentalities of U.S. 출시일 04/25/2014
숫자 201417018 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 04/25/2014
숫자 201417018 UILC 501.03-08 주제 Educational Organizations 출시일 04/25/2014