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 200045001 UILC 6103.11-00 주제 Disclosure for Tax Administration Purpose 출시일 11/10/2000
숫자 200044044 UILC 403.04-04 주제 Custodial Accounts 출시일 11/03/2000
숫자 200044043 UILC 414.08-00 주제 Church Plan 출시일 11/03/2000
숫자 200044042 UILC 414.09-00 주제 Certain Employee Contributions 출시일 11/03/2000
숫자 200044041 UILC 414.08-00 주제 Church Plan 출시일 11/03/2000
숫자 200044040 UILC 513.04-00 주제 Sales and Service to Public 출시일 11/03/2000
숫자 200044040 UILC 501.00-00 주제 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 출시일 11/03/2000
숫자 200044039 UILC 501.03-11 주제 Hospitals and Health Clinics (See Also 0501.06-03) 출시일 11/03/2000
숫자 200044039 UILC 512.00-00 주제 Unrelated Business Taxable Income (Taxable v. Not Taxable) 출시일 11/03/2000
숫자 200044038 UILC 501.03-30 주제 Organizational and Operational Tests 출시일 11/03/2000
숫자 200044038 UILC 4955.01-01 주제 On Organization 출시일 11/03/2000
숫자 200044038 UILC 4955.01-02 주제 On Management 출시일 11/03/2000
숫자 200044037 UILC 877.01-00 주제 Principal Purpose--the Avoidance of Tax 출시일 11/03/2000
숫자 200044036 UILC 877.01-00 주제 Principal Purpose--the Avoidance of Tax 출시일 11/03/2000
숫자 200044034 UILC 2044.00-00 주제 Certain Property for which Marital Deduction was Previously Allowed 출시일 11/03/2000
숫자 200044034 UILC 2207A.02-00 주제 Recovery With Respect to Gift Tax 출시일 11/03/2000
숫자 200044034 UILC 2519.00-00 주제 Disposition of Certain Life Estates 출시일 11/03/2000
숫자 200044034 UILC 2702.00-00 주제 Special Valuation Rules for Transfers in Trust 출시일 11/03/2000
숫자 200044033 UILC 561.05-00 주제 Regulated Investment Companies 출시일 11/03/2000
숫자 200044033 UILC 562.03-02 주제 Class of Stock 출시일 11/03/2000
숫자 200044033 UILC 702.00-00 주제 Income and Credits of Partner 출시일 11/03/2000
숫자 200044033 UILC 704.01-02 주제 Economic Effect 출시일 11/03/2000
숫자 200044033 UILC 851.00-00 주제 Definition of Regulated Investment Company 출시일 11/03/2000
숫자 200044032 UILC 881.02-03 주제 Obligations in Registered Form 출시일 11/03/2000
숫자 200044031 UILC 368.03-00 주제 Stock for Property (Type "C") 출시일 11/03/2000