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 200715007 UILC 447.06-00 주제 Suspense Account For Family Corporation 출시일 04/13/2007
숫자 200715006 UILC 1035.00-00 주제 Exchanges of Insurance Policies 출시일 04/13/2007
숫자 200715005 UILC 671.00-00 주제 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 출시일 04/13/2007
숫자 200715005 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 04/13/2007
숫자 200715005 UILC 2501.01-00 주제 Gift v. Not a Gift 출시일 04/13/2007
숫자 200715004 UILC 355.01-00 주제 Spin-Off 출시일 04/13/2007
숫자 200715003 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 04/13/2007
숫자 200715002 UILC 2632.01-00 주제 Time and Manner of Allocation 출시일 04/13/2007
숫자 200715001 UILC 2642.00-00 주제 Inclusion Ratio 출시일 04/13/2007
숫자 200715001 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/13/2007
숫자 200714030 UILC 408.00-00 주제 Individual Retirement Accounts 출시일 04/06/2007
숫자 200714029 UILC 402.00-00 주제 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 출시일 04/06/2007
숫자 200714028 UILC 501.06-01 주제 Performance of Particular Services for Members 출시일 04/06/2007
숫자 200714027 UILC 501.04-02 주제 Prepaid Medical Care Association (See Also 0501.03-10) 출시일 04/06/2007
숫자 200714026 UILC 501.03-21 주제 Research Organizations 출시일 04/06/2007
숫자 200714026 UILC 501.03-24 주제 Scientific Organizations 출시일 04/06/2007
숫자 200714025 UILC 4947.02-00 주제 Split-Interest Trusts 출시일 04/06/2007
숫자 200714024 UILC 501.03-11 주제 Hospitals and Health Clinics (See Also 0501.06-03) 출시일 04/06/2007
숫자 200714024 UILC 509.00-00 주제 Private Foundation Defined 출시일 04/06/2007
숫자 200714024 UILC 511.00-00 주제 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 출시일 04/06/2007
숫자 200714023 UILC 501.03-11 주제 Hospitals and Health Clinics (See Also 0501.06-03) 출시일 04/06/2007
숫자 200714023 UILC 509.00-00 주제 Private Foundation Defined 출시일 04/06/2007
숫자 200714023 UILC 511.00-00 주제 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 출시일 04/06/2007
숫자 200714022 UILC 501.03-11 주제 Hospitals and Health Clinics (See Also 0501.06-03) 출시일 04/06/2007
숫자 200714022 UILC 509.00-00 주제 Private Foundation Defined 출시일 04/06/2007