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 199946010 UILC 7121.00-00 주제 Closing Agreements 출시일 11/19/1999
숫자 199946009 UILC 355.01-01 주제 Split-Off 출시일 11/19/1999
숫자 199946009 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 11/19/1999
숫자 199946008 UILC 301.00-00 주제 Distributions of Property 출시일 11/19/1999
숫자 199946007 UILC 301.00-00 주제 Distributions of Property 출시일 11/19/1999
숫자 199946006 UILC 355.00-00 주제 Distribution of Stock and Securities of a Controlled Corporation 출시일 11/19/1999
숫자 199946005 UILC 4261.00-00 주제 Transportation of Persons by Air (Taxable v. Nontaxable) 출시일 11/19/1999
숫자 199946004 UILC 832.05-00 주제 Premiums Earned 출시일 11/19/1999
숫자 199946003 UILC 263A.05-01 주제 Two-Year Preproductive Period 출시일 11/19/1999
숫자 199946003 UILC 263A.05-02 주제 Election Not To Apply Section 출시일 11/19/1999
숫자 199946002 UILC 302.02-00 주제 Disproportionate Redemption of stock 출시일 11/19/1999
숫자 199946002 UILC 305.04-00 주제 Disproportionate Distributions 출시일 11/19/1999
숫자 199946002 UILC 306.01-00 주제 Section 306 Stock v. Not 306 Stock 출시일 11/19/1999
숫자 199946001 UILC 4051.00-00 주제 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 출시일 11/19/1999
숫자 199945066 UILC 419.00-00 주제 Treatment of Funded Welfare Benefit Plans 출시일 11/12/1999
숫자 199945065 UILC 412.06-00 주제 Minimum Funding Waiver 출시일 11/12/1999
숫자 199945064 UILC 104.01-00 주제 Health and Accident Insurance 출시일 11/12/1999
숫자 199945063 UILC 1033.02-00 주제 Definition of Involuntary Conversion Events 출시일 11/12/1999
숫자 199945062 UILC 501.03-13 주제 Libraries, Museums, etc. 출시일 11/12/1999
숫자 199945062 UILC 511.00-00 주제 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 출시일 11/12/1999
숫자 199945061 UILC 507.00-00 주제 Termination of Private Foundation Status 출시일 11/12/1999
숫자 199945061 UILC 4940.00-00 주제 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 출시일 11/12/1999
숫자 199945060 UILC 507.00-00 주제 Termination of Private Foundation Status 출시일 11/12/1999
숫자 199945060 UILC 4940.00-00 주제 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 출시일 11/12/1999
숫자 199945059 UILC 4945.00-00 주제 Excise Taxes on Taxable Expenditures 출시일 11/12/1999