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 200002008 UILC 4051.00-00 주제 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 출시일 01/14/2000
숫자 200002007 UILC 6611.00-00 주제 Interest on Overpayments (Interest v. No Interest) 출시일 01/14/2000
숫자 200002006 UILC 4051.00-00 주제 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 출시일 01/14/2000
숫자 200002005 UILC 6211.00-00 주제 Definition of a Deficiency 출시일 01/14/2000
숫자 200002004 UILC 1502.77-00 주제 Common Parent Agent for Subsidiaries 출시일 01/14/2000
숫자 200002004 UILC 1502.77-01 주제 Alternative Agents of the Group 출시일 01/14/2000
숫자 200002003 UILC 1502.21-00 주제 Consolidated Net Operating Loss Deduction 출시일 01/14/2000
숫자 200002002 UILC 6215.00-00 주제 Assessment of Deficiency Found by Tax Court 출시일 01/14/2000
숫자 200002001 UILC 9114.03-14 주제 Greece 출시일 01/14/2000
숫자 200001049 UILC 4941.04-00 주제 Definition of Self-Dealing 출시일 01/07/2000
숫자 200001049 UILC 4945.04-04 주제 Grants to Individuals 출시일 01/07/2000
숫자 200001048 UILC 507.00-00 주제 Termination of Private Foundation Status 출시일 01/07/2000
숫자 200001048 UILC 509.00-00 주제 Private Foundation Defined 출시일 01/07/2000
숫자 200001048 UILC 4941.04-00 주제 Definition of Self-Dealing 출시일 01/07/2000
숫자 200001048 UILC 4942.03-05 주제 Qualifying Distribution 출시일 01/07/2000
숫자 200001048 UILC 4942.05-01 주제 Active Conduct of Exempt Purpose Activities 출시일 01/07/2000
숫자 200001048 UILC 4945.04-06 주제 Expenditure Responsibility 출시일 01/07/2000
숫자 200001047 UILC 4942.03-07 주제 Set-Asides 출시일 01/07/2000
숫자 200001046 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 01/07/2000
숫자 200001045 UILC 2518.00-00 주제 Disclaimers 출시일 01/07/2000
숫자 200001045 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 01/07/2000
숫자 200001044 UILC 412.06-00 주제 Minimum Funding Waiver 출시일 01/07/2000
숫자 200001043 UILC 412.06-00 주제 Minimum Funding Waiver 출시일 01/07/2000
숫자 200001042 UILC 1502.20-00 주제 Loss Disallowance Rule 출시일 01/07/2000
숫자 200001042 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/07/2000