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 202524014 UILC 0431.00-00 주제 Minimum Funding Standards for Multiemployer Plans 출시일 06/13/2025
숫자 202524013 UILC 7701.03-00 주제 Association v. Trust 출시일 06/13/2025
숫자 202524013 UILC 7701.03-06 주제 Liquidating Trusts 출시일 06/13/2025
숫자 202524012 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/13/2025
숫자 202524012 UILC 9100.22-00 주제 Other 출시일 06/13/2025
숫자 202524012 UILC 951A.00-00 주제 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders 출시일 06/13/2025
숫자 202524012 UILC 951A.02-00 주제 Net CFC Tested Income 출시일 06/13/2025
숫자 202524011 UILC 263.00-00 주제 Capital Expenditures (Deductible v. Not Deductible) 출시일 06/13/2025
숫자 202524011 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/13/2025
숫자 202524010 UILC 754.00-00 주제 Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 06/13/2025
숫자 202524010 UILC 754.02-00 주제 Timeliness of Election 출시일 06/13/2025
숫자 202524010 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/13/2025
숫자 202524010 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 06/13/2025
숫자 202524009 UILC 2056.07-01 주제 Effective Election 출시일 06/13/2025
숫자 202524009 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/13/2025
숫자 202524008 UILC 1502.21-00 주제 Consolidated Net Operating Loss Deduction 출시일 06/13/2025
숫자 202524008 UILC 172.01-00 주제 Carryback and Carryover 출시일 06/13/2025
숫자 202524008 UILC 9100.22-00 주제 Other 출시일 06/13/2025
숫자 202524007 UILC 1502.75-10 주제 When Group Remains in Existence 출시일 06/13/2025
숫자 202524007 UILC 351.00-00 주제 Transfer to Corporation Controlled by Transferor 출시일 06/13/2025
숫자 202524007 UILC 368.05-00 주제 Recapitalization (Type "E") 출시일 06/13/2025
숫자 202524007 UILC 368.06-00 주제 Change in Identity, etc. (Type "F") 출시일 06/13/2025
숫자 202524007 UILC 833.00-00 주제 Treatment of Blue Cross Blue Shield Organizations 출시일 06/13/2025
숫자 202524006 UILC 401.00-00 주제 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 출시일 06/13/2025
숫자 202524005 UILC 351.00-00 주제 Transfer to Corporation Controlled by Transferor 출시일 06/13/2025