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 202016002 UILC 2519.00-00 주제 Disposition of Certain Life Estates 출시일 04/17/2020
숫자 202016002 UILC 2522.00-00 주제 Charitable and Similar Gifts (Deductible v. Not Deductible) 출시일 04/17/2020
숫자 202016002 UILC 2523.06-01 주제 Qualified Terminable Interest Property 출시일 04/17/2020
숫자 202016002 UILC 4941.00-00 주제 Excise Taxes on Acts of Self-Dealing 출시일 04/17/2020
숫자 202016001 UILC 6041.00-00 주제 Information at Source 출시일 04/17/2020
숫자 202016001 UILC 61.40-00 주제 Governmental Benefits and Subsidies 출시일 04/17/2020
숫자 202016000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 04/17/2020
숫자 202015036 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 04/10/2020
숫자 202015035 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 04/10/2020
숫자 202015034 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 04/10/2020
숫자 202015033 UILC 4945.04-04 주제 Grants to Individuals 출시일 04/10/2020
숫자 202015032 UILC 4945.04-04 주제 Grants to Individuals 출시일 04/10/2020
숫자 202015031 UILC 4945.04-04 주제 Grants to Individuals 출시일 04/10/2020
숫자 202015030 UILC 4945.04-04 주제 Grants to Individuals 출시일 04/10/2020
숫자 202015029 UILC 4945.04-04 주제 Grants to Individuals 출시일 04/10/2020
숫자 202015028 UILC 501.04-00 주제 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 출시일 04/10/2020
숫자 202015028 UILC 501.04-07 주제 Homeowners Association 출시일 04/10/2020
숫자 202015027 UILC 501.00-00 주제 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 출시일 04/10/2020
숫자 202015027 UILC 501.03-30 주제 Organizational and Operational Tests 출시일 04/10/2020
숫자 202015026 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 04/10/2020
숫자 202015026 UILC 501.33-00 주제 Private v. Public Interest Served 출시일 04/10/2020
숫자 202015025 UILC 501.00-00 주제 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 출시일 04/10/2020
숫자 202015025 UILC 501.06-00 주제 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 출시일 04/10/2020
숫자 202015025 UILC 501.06-01 주제 Performance of Particular Services for Members 출시일 04/10/2020
숫자 202015024 UILC 501.04-00 주제 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 출시일 04/10/2020