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 200206006 UILC 362.00-00 주제 Basis to Corporations 출시일 02/08/2002
숫자 200206006 UILC 482.00-00 주제 Allocation of Income and Deductions Among Taxpayers 출시일 02/08/2002
숫자 200206005 UILC 162.34-00 주제 Stock Reacquisition Expenses 출시일 02/08/2002
숫자 200206005 UILC 162.34-04 주제 Interest Portion 출시일 02/08/2002
숫자 200206004 UILC 1362.01-03 주제 Late Elections 출시일 02/08/2002
숫자 200206003 UILC 83.08-00 주제 Deduction by Employer 출시일 02/08/2002
숫자 200206002 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 02/08/2002
숫자 200206001 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 02/08/2002
숫자 200205050 UILC 401.00-00 주제 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 출시일 02/01/2002
숫자 200205049 UILC 507.00-00 주제 Termination of Private Foundation Status 출시일 02/01/2002
숫자 200205049 UILC 501.03-02 주제 Foundations 출시일 02/01/2002
숫자 200205049 UILC 509.03-00 주제 Continuation of Private Foundation Status 출시일 02/01/2002
숫자 200205049 UILC 4940.00-00 주제 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 출시일 02/01/2002
숫자 200205049 UILC 4941.04-00 주제 Definition of Self-Dealing 출시일 02/01/2002
숫자 200205049 UILC 4942.03-03 주제 Minimum Investment Return 출시일 02/01/2002
숫자 200205049 UILC 4942.03-05 주제 Qualifying Distribution 출시일 02/01/2002
숫자 200205049 UILC 4944.00-00 주제 Excise Tax on "Jeopardizing" Investments 출시일 02/01/2002
숫자 200205049 UILC 4945.04-06 주제 Expenditure Responsibility 출시일 02/01/2002
숫자 200205048 UILC 507.00-00 주제 Termination of Private Foundation Status 출시일 02/01/2002
숫자 200205048 UILC 501.03-02 주제 Foundations 출시일 02/01/2002
숫자 200205048 UILC 509.03-00 주제 Continuation of Private Foundation Status 출시일 02/01/2002
숫자 200205048 UILC 4940.00-00 주제 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 출시일 02/01/2002
숫자 200205048 UILC 4941.04-00 주제 Definition of Self-Dealing 출시일 02/01/2002
숫자 200205048 UILC 4944.00-00 주제 Excise Tax on "Jeopardizing" Investments 출시일 02/01/2002
숫자 200205048 UILC 4945.04-06 주제 Expenditure Responsibility 출시일 02/01/2002