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 200109011 UILC 42.08-04 주제 Buildings Financed with Tax-Exempt Bonds 출시일 03/02/2001
숫자 200109010 UILC 4975.03-01 주제 Sale/Exchange 출시일 03/02/2001
숫자 200109010 UILC 4975.04-03 주제 Qualifying Employer Real Property/Securities 출시일 03/02/2001
숫자 200109010 UILC 9115.30-09 주제 Penalties 출시일 03/02/2001
숫자 200109009 UILC 877.01-00 주제 Principal Purpose--the Avoidance of Tax 출시일 03/02/2001
숫자 200109008 UILC 877.01-00 주제 Principal Purpose--the Avoidance of Tax 출시일 03/02/2001
숫자 200109007 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 03/02/2001
숫자 200109007 UILC 2652.01-02 주제 Special Election for QTIP 출시일 03/02/2001
숫자 200109006 UILC 664.00-00 주제 Charitable Remainder Trusts 출시일 03/02/2001
숫자 200109005 UILC 1033.00-00 주제 Involuntary Conversion 출시일 03/02/2001
숫자 200109004 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 03/02/2001
숫자 200109003 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 03/02/2001
숫자 200109002 UILC 115.00-00 주제 Income of States, Municipalities, etc. 출시일 03/02/2001
숫자 200109001 UILC 263.00-00 주제 Capital Expenditures (Deductible v. Not Deductible) 출시일 03/02/2001
숫자 200109001 UILC 263.13-00 주제 Acquisition of Property, Intangibles 출시일 03/02/2001
숫자 200108051 UILC 511.00-00 주제 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 출시일 02/23/2001
숫자 200108050 UILC 414.08-00 주제 Church Plan 출시일 02/23/2001
숫자 200108049 UILC 501.03-11 주제 Hospitals and Health Clinics (See Also 0501.06-03) 출시일 02/23/2001
숫자 200108049 UILC 509.01-00 주제 Definitions 출시일 02/23/2001
숫자 200108049 UILC 512.00-00 주제 Unrelated Business Taxable Income (Taxable v. Not Taxable) 출시일 02/23/2001
숫자 200108048 UILC 501.03-11 주제 Hospitals and Health Clinics (See Also 0501.06-03) 출시일 02/23/2001
숫자 200108048 UILC 513.00-00 주제 Unrelated v. Not Unrelated Trade or Business 출시일 02/23/2001
숫자 200108047 UILC 501.03-11 주제 Hospitals and Health Clinics (See Also 0501.06-03) 출시일 02/23/2001
숫자 200108047 UILC 509.01-00 주제 Definitions 출시일 02/23/2001
숫자 200108047 UILC 512.00-00 주제 Unrelated Business Taxable Income (Taxable v. Not Taxable) 출시일 02/23/2001