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 201205003 UILC 9100.04-00 주제 Section 168; MACRS 출시일 02/03/2012
숫자 201205002 UILC 1361.01-02 주제 Shareholder Not an Individual or Permitted Trust or Estate 출시일 02/03/2012
숫자 201205002 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 02/03/2012
숫자 201205002 UILC 1362.01-00 주제 Eligible v. Ineligible 출시일 02/03/2012
숫자 201205002 UILC 1362.02-00 주제 Termination of Election 출시일 02/03/2012
숫자 201205002 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 02/03/2012
숫자 201205001 UILC 2601.03-01 주제 Irrevocable Trusts 출시일 02/03/2012
숫자 201205001 UILC 2501.01-00 주제 Gift v. Not a Gift 출시일 02/03/2012
숫자 201205001 UILC 2001.00-00 주제 Imposition and Rate of Tax 출시일 02/03/2012
숫자 201205001 UILC 1001.00-00 주제 Determination of Amount of and Recognition of Gain or Loss 출시일 02/03/2012
숫자 201204027 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/27/2012
숫자 201204027 UILC 408A.00-00 주제 Roth IRA 출시일 01/27/2012
숫자 201204026 UILC 412.06-00 주제 Minimum Funding Waiver 출시일 01/27/2012
숫자 201204025 UILC 402.00-00 주제 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 출시일 01/27/2012
숫자 201204024 UILC 408.03-00 주제 Rollover Contributions 출시일 01/27/2012
숫자 201204023 UILC 412.06-00 주제 Minimum Funding Waiver 출시일 01/27/2012
숫자 201204022 UILC 412.06-00 주제 Minimum Funding Waiver 출시일 01/27/2012
숫자 201204021 UILC 501.03-05 주제 Corporations 출시일 01/27/2012
숫자 201204021 UILC 501.32-00 주제 Income Inures v. does Not Inure to Private Individual 출시일 01/27/2012
숫자 201204021 UILC 501.36-01 주제 Section 501(c)(3) Organizations 출시일 01/27/2012
숫자 201204021 UILC 501.36-03 주제 Publishing Activities, Radio, Television, etc. 출시일 01/27/2012
숫자 201204020 UILC 501.03-05 주제 Corporations 출시일 01/27/2012
숫자 201204020 UILC 501.03-19 주제 Public Recreation Facilities and Athletic Organizations 출시일 01/27/2012
숫자 201204020 UILC 501.33-00 주제 Private v. Public Interest Served 출시일 01/27/2012
숫자 201204019 UILC 501.00-00 주제 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 출시일 01/27/2012