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 202515007 UILC 61.22-00 주제 Discharge of Indebtedness 출시일 04/11/2025
숫자 202515006 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 04/11/2025
숫자 202515005 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 04/11/2025
숫자 202515005 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/11/2025
숫자 202515004 UILC 754.00-00 주제 Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 04/11/2025
숫자 202515004 UILC 754.02-00 주제 Timeliness of Election 출시일 04/11/2025
숫자 202515004 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/11/2025
숫자 202515004 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 04/11/2025
숫자 202515003 UILC 7701.00-00 주제 Definitions 출시일 04/11/2025
숫자 202515003 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/11/2025
숫자 202515003 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 04/11/2025
숫자 202515002 UILC 565.00-00 주제 Consent Dividends 출시일 04/11/2025
숫자 202515002 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/11/2025
숫자 202515001 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 04/11/2025
숫자 202515000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 04/11/2025
숫자 202514014 UILC 4945.04-04 주제 Grants to Individuals 출시일 04/03/2025
숫자 202514013 UILC 4945.04-04 주제 Grants to Individuals 출시일 04/03/2025
숫자 202514012 UILC 4942.03-07 주제 Set-Asides 출시일 04/03/2025
숫자 202514011 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 04/03/2025
숫자 202514011 UILC 501.03-05 주제 Corporations 출시일 04/03/2025
숫자 202514011 UILC 501.35-00 주제 "Exclusively" Test 출시일 04/03/2025
숫자 202514010 UILC 501.07-00 주제 Social Clubs 출시일 04/03/2025
숫자 202514009 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 04/03/2025
숫자 202514009 UILC 501.03-30 주제 Organizational and Operational Tests 출시일 04/03/2025
숫자 202514008 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 04/03/2025