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 200005037 UILC 501.00-00 주제 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 출시일 02/04/2000
숫자 200005037 UILC 507.00-00 주제 Termination of Private Foundation Status 출시일 02/04/2000
숫자 200005037 UILC 509.00-00 주제 Private Foundation Defined 출시일 02/04/2000
숫자 200005036 UILC 507.00-00 주제 Termination of Private Foundation Status 출시일 02/04/2000
숫자 200005035 UILC 401.00-00 주제 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 출시일 02/04/2000
숫자 200005034 UILC 1362.01-03 주제 Late Elections 출시일 02/04/2000
숫자 200005033 UILC 401.00-00 주제 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 출시일 02/04/2000
숫자 200005032 UILC 877.01-00 주제 Principal Purpose--the Avoidance of Tax 출시일 02/04/2000
숫자 200005031 UILC 451.13-01 주제 Services (Rev. Rul. 71-21) 출시일 02/04/2000
숫자 200005030 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 02/04/2000
숫자 200005030 UILC 2652.01-02 주제 Special Election for QTIP 출시일 02/04/2000
숫자 200005030 UILC 2654.00-00 주제 Special Rules 출시일 02/04/2000
숫자 200005029 UILC 501.21-00 주제 Black Lung Trusts 출시일 02/04/2000
숫자 200005029 UILC 4951.05-00 주제 Definitions 출시일 02/04/2000
숫자 200005029 UILC 4952.05-00 주제 Definitions 출시일 02/04/2000
숫자 200005029 UILC 4953.02-00 주제 Excess Contribution 출시일 02/04/2000
숫자 200005028 UILC 4982.00-00 주제 Excise Tax on Undistributed Income of Regulated Investment Companies 출시일 02/04/2000
숫자 200005027 UILC 501.00-00 주제 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 출시일 02/04/2000
숫자 200005027 UILC 509.00-00 주제 Private Foundation Defined 출시일 02/04/2000
숫자 200005027 UILC 4941.00-00 주제 Excise Taxes on Acts of Self-Dealing 출시일 02/04/2000
숫자 200005027 UILC 4946.00-00 주제 Definitions and Special Rules 출시일 02/04/2000
숫자 200005026 UILC 6103.04-00 주제 Disclosure to States for State Tax Administration 출시일 02/04/2000
숫자 200005025 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 02/04/2000
숫자 200005024 UILC 472.01-00 주제 Election 출시일 02/04/2000
숫자 200005024 UILC 9100.11-00 주제 Section 472; LIFO Election 출시일 02/04/2000