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 201224037 UILC 501.09-00 주제 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 출시일 06/15/2012
숫자 201224037 UILC 501.09-04 주제 Membership 출시일 06/15/2012
숫자 201224036 UILC 501.00-00 주제 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 출시일 06/15/2012
숫자 201224036 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 06/15/2012
숫자 201224036 UILC 501.03-05 주제 Corporations 출시일 06/15/2012
숫자 201224035 UILC 501.04-07 주제 Homeowners Association 출시일 06/15/2012
숫자 201224034 UILC 501.04-00 주제 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 출시일 06/15/2012
숫자 201224034 UILC 501.30-00 주제 Control of Corporation 출시일 06/15/2012
숫자 201224034 UILC 501.33-00 주제 Private v. Public Interest Served 출시일 06/15/2012
숫자 201224033 UILC 6651.22-00 주제 Increase in Penalty for Fraudulent Failure to File 출시일 06/15/2012
숫자 201224033 UILC 3406.00-00 주제 Backup Withholding 출시일 06/15/2012
숫자 201224032 UILC 6402.00-00 주제 Authority to Make Credits or Refunds 출시일 06/15/2012
숫자 201224031 UILC 7602.00-00 주제 Examination of Books and Witnesses 출시일 06/15/2012
숫자 201224030 UILC 7453.31-00 주제 Evidence and its Submission 출시일 06/15/2012
숫자 201224030 UILC 7513.00-00 주제 Reproduction of Returns and Other Documents 출시일 06/15/2012
숫자 201224029 UILC 1341.00-00 주제 Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right 출시일 06/15/2012
숫자 201224028 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/15/2012
숫자 201224028 UILC 163.00-00 주제 Interest 출시일 06/15/2012
숫자 201224027 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/15/2012
숫자 201224027 UILC 163.00-00 주제 Interest 출시일 06/15/2012
숫자 201224026 UILC 1362.01-03 주제 Late Elections 출시일 06/15/2012
숫자 201224025 UILC 9100.22-00 주제 Other 출시일 06/15/2012
숫자 201224025 UILC 992.02-00 주제 Election 출시일 06/15/2012
숫자 201224024 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 06/15/2012
숫자 201224023 UILC 7704.03-00 주제 Qualifying Income 출시일 06/15/2012