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 200208028 UILC 401.00-00 주제 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 출시일 02/22/2002
숫자 200208028 UILC 408.00-00 주제 Individual Retirement Accounts 출시일 02/22/2002
숫자 200208028 UILC 2518.00-00 주제 Disclaimers 출시일 02/22/2002
숫자 200208027 UILC 509.02-02 주제 Supporting Organizations 출시일 02/22/2002
숫자 200208027 UILC 512.00-00 주제 Unrelated Business Taxable Income (Taxable v. Not Taxable) 출시일 02/22/2002
숫자 200208026 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 02/22/2002
숫자 200208025 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 02/22/2002
숫자 200208024 UILC 6621.04-00 주제 Increase in Underpayment Rate for Large Corporate Underpayments 출시일 02/22/2002
숫자 200208023 UILC 9100.22-00 주제 Other 출시일 02/22/2002
숫자 200208023 UILC 1503.04-04 주제 Dual Resident Corporation 출시일 02/22/2002
숫자 200208022 UILC 351.00-00 주제 Transfer to Corporation Controlled by Transferor 출시일 02/22/2002
숫자 200208022 UILC 368.00-00 주제 Definitions Relating to Corporate Reorganizations 출시일 02/22/2002
숫자 200208021 UILC 1362.01-03 주제 Late Elections 출시일 02/22/2002
숫자 200208020 UILC 1362.01-03 주제 Late Elections 출시일 02/22/2002
숫자 200208019 UILC 170.14-00 주제 Qualified Conservation Contribution 출시일 02/22/2002
숫자 200208018 UILC 9100.22-00 주제 Other 출시일 02/22/2002
숫자 200208018 UILC 2652.01-02 주제 Special Election for QTIP 출시일 02/22/2002
숫자 200208017 UILC 72.00-00 주제 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 출시일 02/22/2002
숫자 200208017 UILC 368.02-00 주제 Stock for Stock (Type "B") 출시일 02/22/2002
숫자 200208017 UILC 368.05-00 주제 Recapitalization (Type "E") 출시일 02/22/2002
숫자 200208017 UILC 402.00-00 주제 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 출시일 02/22/2002
숫자 200208017 UILC 403.00-00 주제 Taxation of Employee Annuities (Taxable v. Not Taxable) 출시일 02/22/2002
숫자 200208017 UILC 408.00-00 주제 Individual Retirement Accounts 출시일 02/22/2002
숫자 200208016 UILC 108.03-02 주제 S Corporations 출시일 02/22/2002
숫자 200208016 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 02/22/2002