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 200435014 UILC 1502.75-00 주제 Filing Requirements 출시일 08/27/2004
숫자 200435013 UILC 9100.22-00 주제 Other 출시일 08/27/2004
숫자 200435013 UILC 9114.03-06 주제 Canada 출시일 08/27/2004
숫자 200435012 UILC 2601.04-01 주제 Wills or Revocable Trusts Executed Before October 22, 1986 출시일 08/27/2004
숫자 200435011 UILC 2601.04-01 주제 Wills or Revocable Trusts Executed Before October 22, 1986 출시일 08/27/2004
숫자 200435010 UILC 2601.04-01 주제 Wills or Revocable Trusts Executed Before October 22, 1986 출시일 08/27/2004
숫자 200435009 UILC 2601.04-01 주제 Wills or Revocable Trusts Executed Before October 22, 1986 출시일 08/27/2004
숫자 200435008 UILC 2601.04-01 주제 Wills or Revocable Trusts Executed Before October 22, 1986 출시일 08/27/2004
숫자 200435007 UILC 468B.00-00 주제 Special Rules For Designated Settlement Funds 출시일 08/27/2004
숫자 200435007 UILC 61.00-00 주제 Gross Income v. Not Gross Income 출시일 08/27/2004
숫자 200435006 UILC 2518.00-00 주제 Disclaimers 출시일 08/27/2004
숫자 200435006 UILC 2518.01-01 주제 Time Limit 출시일 08/27/2004
숫자 200435006 UILC 61.00-00 주제 Gross Income v. Not Gross Income 출시일 08/27/2004
숫자 200435005 UILC 355.01-00 주제 Spin-Off 출시일 08/27/2004
숫자 200435004 UILC 1362.01-03 주제 Late Elections 출시일 08/27/2004
숫자 200435004 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 08/27/2004
숫자 200435003 UILC 355.00-00 주제 Distribution of Stock and Securities of a Controlled Corporation 출시일 08/27/2004
숫자 200435002 UILC 355.00-00 주제 Distribution of Stock and Securities of a Controlled Corporation 출시일 08/27/2004
숫자 200435002 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 08/27/2004
숫자 200435001 UILC 170.00-00 주제 Charitable, Etc. Contributions and Gifts 출시일 08/27/2004
숫자 200434029 UILC 265.08-00 주제 Pro Rata Allocation of Interest Expense of Financial Institutions to Tax-Exempt Interest 출시일 08/20/2004
숫자 200434029 UILC 291.01-01 주제 Certain Financial Institutions Preference Items 출시일 08/20/2004
숫자 200434029 UILC 291.03-01 주제 Financial Institution Preference Item 출시일 08/20/2004
숫자 200434028 UILC 150.04-00 주제 Qualified Scholarship Funding Bond 출시일 08/20/2004
숫자 200434028 UILC 501.03-22 주제 Scholarships, Endowment Funds and Trusts, Student Loans 출시일 08/20/2004