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 199905033 UILC 461.08-02 주제 Cash Basis 출시일 02/05/1999
숫자 199905032 UILC 401.29-02 주제 Special Distribution Requirements 출시일 02/05/1999
숫자 199905031 UILC 512.01-00 주제 Exception, Additions, and Limitations on Unrelated Income 출시일 02/05/1999
숫자 199905031 UILC 513.00-00 주제 Unrelated v. Not Unrelated Trade or Business 출시일 02/05/1999
숫자 199905030 UILC 507.05-00 주제 Liability of Transferee Organizations 출시일 02/05/1999
숫자 199905030 UILC 4940.00-00 주제 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 출시일 02/05/1999
숫자 199905030 UILC 4941.00-00 주제 Excise Taxes on Acts of Self-Dealing 출시일 02/05/1999
숫자 199905030 UILC 4942.03-05 주제 Qualifying Distribution 출시일 02/05/1999
숫자 199905030 UILC 4945.04-06 주제 Expenditure Responsibility 출시일 02/05/1999
숫자 199905029 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 02/05/1999
숫자 199905028 UILC 877.01-00 주제 Principal Purpose--the Avoidance of Tax 출시일 02/05/1999
숫자 199905027 UILC 507.00-00 주제 Termination of Private Foundation Status 출시일 02/05/1999
숫자 199905027 UILC 507.04-00 주제 Termination Under Section 507(b)(1)(B) 출시일 02/05/1999
숫자 199905027 UILC 513.00-00 주제 Unrelated v. Not Unrelated Trade or Business 출시일 02/05/1999
숫자 199905027 UILC 4945.00-00 주제 Excise Taxes on Taxable Expenditures 출시일 02/05/1999
숫자 199905026 UILC 115.00-00 주제 Income of States, Municipalities, etc. 출시일 02/05/1999
숫자 199905025 UILC 4941.03-00 주제 Special Rules as to Liability 출시일 02/05/1999
숫자 199905025 UILC 4941.04-00 주제 Definition of Self-Dealing 출시일 02/05/1999
숫자 199905025 UILC 501.22-00 주제 Section 501(c)(22) Organizations 출시일 02/05/1999
숫자 199905024 UILC 29.01-00 주제 Allowance of Credit 출시일 02/05/1999
숫자 199905024 UILC 29.03-00 주제 Definitions 출시일 02/05/1999
숫자 199905023 UILC 507.00-00 주제 Termination of Private Foundation Status 출시일 02/05/1999
숫자 199905023 UILC 4940.00-00 주제 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 출시일 02/05/1999
숫자 199905023 UILC 4941.04-00 주제 Definition of Self-Dealing 출시일 02/05/1999
숫자 199905023 UILC 4942.03-05 주제 Qualifying Distribution 출시일 02/05/1999