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 202527023 UILC 4945.04-04 주제 Grants to Individuals 출시일 07/03/2025
숫자 202527022 UILC 4945.04-04 주제 Grants to Individuals 출시일 07/03/2025
숫자 202527021 UILC 4945.04-04 주제 Grants to Individuals 출시일 07/03/2025
숫자 202527020 UILC 4945.04-04 주제 Grants to Individuals 출시일 07/03/2025
숫자 202527019 UILC 4942.03-07 주제 Set-Asides 출시일 07/03/2025
숫자 202527018 UILC 4942.03-07 주제 Set-Asides 출시일 07/03/2025
숫자 202527017 UILC 4945.04-04 주제 Grants to Individuals 출시일 07/03/2025
숫자 202527016 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 07/03/2025
숫자 202527015 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 07/03/2025
숫자 202527014 UILC 501.04-00 주제 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 출시일 07/03/2025
숫자 202527014 UILC 501.04-07 주제 Homeowners Association 출시일 07/03/2025
숫자 202527013 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 07/03/2025
숫자 202527013 UILC 501.03-05 주제 Corporations 출시일 07/03/2025
숫자 202527012 UILC 1361.03-00 주제 Certain Trusts Permitted as Shareholders 출시일 07/03/2025
숫자 202527012 UILC 1361.03-02 주제 Qualified Subchapter S Trusts 출시일 07/03/2025
숫자 202527012 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 07/03/2025
숫자 202527012 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 07/03/2025
숫자 202527011 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/03/2025
숫자 202527010 UILC 856.00-00 주제 Definition of Real Estate Investment Trust 출시일 07/03/2025
숫자 202527010 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/03/2025
숫자 202527009 UILC 856.00-00 주제 Definition of Real Estate Investment Trust 출시일 07/03/2025
숫자 202527009 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/03/2025
숫자 202527008 UILC 856.00-00 주제 Definition of Real Estate Investment Trust 출시일 07/03/2025
숫자 202527008 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/03/2025
숫자 202527007 UILC 856.00-00 주제 Definition of Real Estate Investment Trust 출시일 07/03/2025