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 202014017 UILC 501.36-01 주제 Section 501(c)(3) Organizations 출시일 04/03/2020
숫자 202014016 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 04/03/2020
숫자 202014016 UILC 501.03-31 주제 Limitation of Beneficiaries 출시일 04/03/2020
숫자 202014015 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 04/03/2020
숫자 202014015 UILC 501.03-03 주제 Trusts 출시일 04/03/2020
숫자 202014015 UILC 501.03-31 주제 Limitation of Beneficiaries 출시일 04/03/2020
숫자 202014014 UILC 472.01-00 주제 Election 출시일 04/03/2020
숫자 202014014 UILC 9100.11-00 주제 Section 472; LIFO Election 출시일 04/03/2020
숫자 202014013 UILC 468A.04-02 주제 Revised Schedules 출시일 04/03/2020
숫자 202014012 UILC 263.00-00 주제 Capital Expenditures (Deductible v. Not Deductible) 출시일 04/03/2020
숫자 202014012 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/03/2020
숫자 202014011 UILC 1382.00-00 주제 Taxable Income of Cooperatives 출시일 04/03/2020
숫자 202014011 UILC 1388.00-00 주제 Definitions; Special Rules 출시일 04/03/2020
숫자 202014010 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 04/03/2020
숫자 202014010 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 04/03/2020
숫자 202014010 UILC 2703.00-00 주제 Certain Rights and Restrictions Disregarded 출시일 04/03/2020
숫자 202014009 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 04/03/2020
숫자 202014009 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 04/03/2020
숫자 202014009 UILC 2703.00-00 주제 Certain Rights and Restrictions Disregarded 출시일 04/03/2020
숫자 202014008 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 04/03/2020
숫자 202014008 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 04/03/2020
숫자 202014008 UILC 2703.00-00 주제 Certain Rights and Restrictions Disregarded 출시일 04/03/2020
숫자 202014007 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 04/03/2020
숫자 202014007 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 04/03/2020
숫자 202014006 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 04/03/2020