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.

  1. Enter a term in the Find box.
  2. Click the Search button.
도움말 찾기
숫자 UILC 주제 출시일
숫자 202505009 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/31/2025
숫자 202505008 UILC 754.00-00 주제 Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 01/31/2025
숫자 202505008 UILC 754.02-00 주제 Timeliness of Election 출시일 01/31/2025
숫자 202505008 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/31/2025
숫자 202505008 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 01/31/2025
숫자 202505007 UILC 754.00-00 주제 Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 01/31/2025
숫자 202505007 UILC 754.02-00 주제 Timeliness of Election 출시일 01/31/2025
숫자 202505007 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/31/2025
숫자 202505007 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 01/31/2025
숫자 202505006 UILC 754.00-00 주제 Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 01/31/2025
숫자 202505006 UILC 754.02-00 주제 Timeliness of Election 출시일 01/31/2025
숫자 202505006 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/31/2025
숫자 202505006 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 01/31/2025
숫자 202505005 UILC 754.00-00 주제 Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 01/31/2025
숫자 202505005 UILC 754.02-00 주제 Timeliness of Election 출시일 01/31/2025
숫자 202505005 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/31/2025
숫자 202505005 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 01/31/2025
숫자 202505004 UILC 754.00-00 주제 Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 01/31/2025
숫자 202505004 UILC 754.02-00 주제 Timeliness of Election 출시일 01/31/2025
숫자 202505004 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/31/2025
숫자 202505004 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 01/31/2025
숫자 202505003 UILC 7701.00-00 주제 Definitions 출시일 01/31/2025
숫자 202505003 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/31/2025
숫자 202505003 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 01/31/2025
숫자 202505002 UILC 213.00-00 주제 Medical, Dental, etc., Expenses 출시일 01/31/2025