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 199940035 UILC 507.05-00 주제 Liability of Transferee Organizations 출시일 10/08/1999
숫자 199940035 UILC 507.07-00 주제 Aggregate Tax Benefit 출시일 10/08/1999
숫자 199940035 UILC 4940.02-02 주제 Exclusions, Deductions, and Special Rules 출시일 10/08/1999
숫자 199940035 UILC 4941.04-00 주제 Definition of Self-Dealing 출시일 10/08/1999
숫자 199940035 UILC 4942.03-02 주제 Distributable Amount 출시일 10/08/1999
숫자 199940035 UILC 4942.03-05 주제 Qualifying Distribution 출시일 10/08/1999
숫자 199940035 UILC 4943.00-00 주제 Excise Taxes on Excess Business Holdings 출시일 10/08/1999
숫자 199940035 UILC 4944.00-00 주제 Excise Tax on "Jeopardizing" Investments 출시일 10/08/1999
숫자 199940035 UILC 4945.04-06 주제 Expenditure Responsibility 출시일 10/08/1999
숫자 199940034 UILC 512.10-00 주제 Modifications 출시일 10/08/1999
숫자 199940034 UILC 513.00-00 주제 Unrelated v. Not Unrelated Trade or Business 출시일 10/08/1999
숫자 199940034 UILC 514.01-00 주제 Rent and Deductions 출시일 10/08/1999
숫자 199940034 UILC 514.06-00 주제 Definitions--Debt-Financed Property 출시일 10/08/1999
숫자 199940033 UILC 856.04-00 주제 Rents From Real Property 출시일 10/08/1999
숫자 199940032 UILC 44.00.00-00 주제 INSOLVENCY (OTHER THAN UNDER BANKRUPTCY ACT) (See: Prior. Insol) 출시일 10/08/1999
숫자 199940032 UILC 51.00.00-00 주제 LIENS 출시일 10/08/1999
숫자 199940031 UILC 50.30.00-00 주제 LEVY: Sale 출시일 10/08/1999
숫자 199940030 UILC 108.00-00 주제 Income From Discharge of Indebtedness 출시일 10/08/1999
숫자 199940030 UILC 108.01-00 주제 Exclusion From Gross Income 출시일 10/08/1999
숫자 199940030 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 10/08/1999
숫자 199940029 UILC 1362.01-03 주제 Late Elections 출시일 10/08/1999
숫자 199940028 UILC 101.01-02 주제 Transfer for Consideration 출시일 10/08/1999
숫자 199940027 UILC 1362.01-03 주제 Late Elections 출시일 10/08/1999
숫자 199940026 UILC 1362.01-03 주제 Late Elections 출시일 10/08/1999
숫자 199940025 UILC 117.06-00 주제 Qualified Tuition Reduction 출시일 10/08/1999