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 200103076 UILC 511.00-00 주제 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 출시일 01/19/2001
숫자 200103076 UILC 4940.00-00 주제 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 출시일 01/19/2001
숫자 200103076 UILC 4941.04-00 주제 Definition of Self-Dealing 출시일 01/19/2001
숫자 200103076 UILC 4944.00-00 주제 Excise Tax on "Jeopardizing" Investments 출시일 01/19/2001
숫자 200103076 UILC 4945.04-06 주제 Expenditure Responsibility 출시일 01/19/2001
숫자 200103076 UILC 6033.02-01 주제 Private Foundation 출시일 01/19/2001
숫자 200103076 UILC 6043.01-00 주제 Exempt Organizations 출시일 01/19/2001
숫자 200103075 UILC 401.00-00 주제 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 출시일 01/19/2001
숫자 200103075 UILC 414.00-00 주제 Definitions and Special Rules 출시일 01/19/2001
숫자 200103075 UILC 3401.00-00 주제 Definitions 출시일 01/19/2001
숫자 200103074 UILC 6330.00-00 주제 Collection Due Process - Levy 출시일 01/19/2001
숫자 200103073 UILC 55.03-00 주제 Alternative Minimum Taxable Income 출시일 01/19/2001
숫자 200103072 UILC 6012.01-00 주제 Individuals 출시일 01/19/2001
숫자 200103071 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 01/19/2001
숫자 200103070 UILC 45B.00-00 주제 FICA Tax Credit on Employee Tips 출시일 01/19/2001
숫자 200103070 UILC 3401.04-01 주제 Employer v. Not an Employer 출시일 01/19/2001
숫자 200103069 UILC 6050I.00-00 주제 Returns Relating to Cash Received in Trade or Business 출시일 01/19/2001
숫자 200103067 UILC 877.01-00 주제 Principal Purpose--the Avoidance of Tax 출시일 01/19/2001
숫자 200103066 UILC 338.01-02 주제 Time in which Election must be made 출시일 01/19/2001
숫자 200103066 UILC 9100.07-00 주제 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 출시일 01/19/2001
숫자 200103065 UILC 338.01-02 주제 Time in which Election must be made 출시일 01/19/2001
숫자 200103065 UILC 9100.07-00 주제 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 출시일 01/19/2001
숫자 200103064 UILC 338.01-02 주제 Time in which Election must be made 출시일 01/19/2001
숫자 200103064 UILC 9100.07-00 주제 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 출시일 01/19/2001
숫자 200103063 UILC 338.01-02 주제 Time in which Election must be made 출시일 01/19/2001