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 200615005 UILC 1362.01-03 주제 Late Elections 출시일 04/14/2006
숫자 200615004 UILC 1362.01-03 주제 Late Elections 출시일 04/14/2006
숫자 200615003 UILC 1362.01-03 주제 Late Elections 출시일 04/14/2006
숫자 200615002 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 04/14/2006
숫자 200615001 UILC 2601.04-01 주제 Wills or Revocable Trusts Executed Before October 22, 1986 출시일 04/14/2006
숫자 200614032 UILC 4941.00-00 주제 Excise Taxes on Acts of Self-Dealing 출시일 04/07/2006
숫자 200614032 UILC 4941.04-00 주제 Definition of Self-Dealing 출시일 04/07/2006
숫자 200614032 UILC 507.00-00 주제 Termination of Private Foundation Status 출시일 04/07/2006
숫자 200614031 UILC 501.00-00 주제 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 출시일 04/07/2006
숫자 200614030 UILC 501.03-08 주제 Educational Organizations 출시일 04/07/2006
숫자 200614030 UILC 509.02-02 주제 Supporting Organizations 출시일 04/07/2006
숫자 200614030 UILC 170.00-00 주제 Charitable, Etc. Contributions and Gifts 출시일 04/07/2006
숫자 200614029 UILC 401.00-00 주제 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 출시일 04/07/2006
숫자 200614028 UILC 408.03-00 주제 Rollover Contributions 출시일 04/07/2006
숫자 200614027 UILC 402.00-00 주제 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 출시일 04/07/2006
숫자 200614026 UILC 1362.01-03 주제 Late Elections 출시일 04/07/2006
숫자 200614025 UILC 2632.00-00 주제 Special Rules for Allocation of GST Exemption 출시일 04/07/2006
숫자 200614025 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/07/2006
숫자 200614024 UILC 856.01-00 주제 Income Requirements 출시일 04/07/2006
숫자 200614023 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 04/07/2006
숫자 200614023 UILC 355.01-00 주제 Spin-Off 출시일 04/07/2006
숫자 200614023 UILC 1361.05-00 주제 Qualified Subchapter S Subsidiary 출시일 04/07/2006
숫자 200614023 UILC 1361.01-02 주제 Shareholder Not an Individual or Permitted Trust or Estate 출시일 04/07/2006
숫자 200614022 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 04/07/2006
숫자 200614021 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 04/07/2006