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.

  1. Enter a term in the Find box.
  2. Click the Search button.
도움말 찾기
숫자 UILC 주제 출시일
숫자 200041040 UILC 401.06-00 주제 Required Distributions 출시일 10/13/2000
숫자 200041040 UILC 408.00-00 주제 Individual Retirement Accounts 출시일 10/13/2000
숫자 200041039 UILC 401.06-00 주제 Required Distributions 출시일 10/13/2000
숫자 200041039 UILC 401.06-02 주제 Employee Dies Before Entire Interest Distributed 출시일 10/13/2000
숫자 200041038 UILC 501.00-00 주제 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 출시일 10/13/2000
숫자 200041037 UILC 507.00-00 주제 Termination of Private Foundation Status 출시일 10/13/2000
숫자 200041037 UILC 501.03-02 주제 Foundations 출시일 10/13/2000
숫자 200041037 UILC 509.01-01 주제 Private Foundation 출시일 10/13/2000
숫자 200041037 UILC 4940.00-00 주제 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 출시일 10/13/2000
숫자 200041037 UILC 4941.04-00 주제 Definition of Self-Dealing 출시일 10/13/2000
숫자 200041037 UILC 4942.03-05 주제 Qualifying Distribution 출시일 10/13/2000
숫자 200041037 UILC 4944.00-00 주제 Excise Tax on "Jeopardizing" Investments 출시일 10/13/2000
숫자 200041037 UILC 4945.04-06 주제 Expenditure Responsibility 출시일 10/13/2000
숫자 200041037 UILC 6033.02-01 주제 Private Foundation 출시일 10/13/2000
숫자 200041036 UILC 4945.04-04 주제 Grants to Individuals 출시일 10/13/2000
숫자 200041035 UILC 4976.01-00 주제 Disqualified Benefits 출시일 10/13/2000
숫자 200041034 UILC 501.03-08 주제 Educational Organizations 출시일 10/13/2000
숫자 200041034 UILC 501.06-03 주제 Professional Associations (See Also 0501.03-11) 출시일 10/13/2000
숫자 200041034 UILC 509.02-02 주제 Supporting Organizations 출시일 10/13/2000
숫자 200041034 UILC 512.10-00 주제 Modifications 출시일 10/13/2000
숫자 200041034 UILC 513.02-00 주제 Advertising, etc., Activities 출시일 10/13/2000
숫자 200041033 UILC 4945.04-04 주제 Grants to Individuals 출시일 10/13/2000
숫자 200041033 UILC 4945.04-05 주제 Grants to Organizations 출시일 10/13/2000
숫자 200041032 UILC 72.20-04 주제 Substantially Equal Payments 출시일 10/13/2000
숫자 200041031 UILC 501.03-10 주제 Homes for Aged and Related Organizations (See Also 0501.04-02) 출시일 10/13/2000