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
200711032 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/16/2007
200711031 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/16/2007
200711030 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/16/2007
200711029 513.01-00 Trusts 03/16/2007
200711029 664.03-02 Charitable Remainder Unitrust 03/16/2007
200711028 513.01-00 Trusts 03/16/2007
200711028 664.03-02 Charitable Remainder Unitrust 03/16/2007
200711027 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/16/2007
200711026 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/16/2007
200711025 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/16/2007
200711024 501.03-30 Organizational and Operational Tests 03/16/2007
200711024 4941.04-00 Definition of Self-Dealing 03/16/2007
200711023 501.03-30 Organizational and Operational Tests 03/16/2007
200711023 4941.04-00 Definition of Self-Dealing 03/16/2007
200711022 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 03/16/2007
200711021 412.06-00 Minimum Funding Waiver 03/16/2007
200711020 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 03/16/2007
200711019 7701.00-00 Definitions 03/16/2007
200711019 9100.00-00 Extension of Time for Making Certain Elections 03/16/2007
200711018 1362.01-03 Late Elections 03/16/2007
200711017 832.04-00 Underwriting Income 03/16/2007
200711017 832.06-01 Salvage and Reinsurance Recoverable 03/16/2007
200711016 7701.00-00 Definitions 03/16/2007
200711016 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/16/2007
200711015 172.01-05 10-Year Carryover 03/16/2007