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 202404010 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 01/26/2024
숫자 202404009 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 01/26/2024
숫자 202404008 UILC 501.03-18 주제 Prevention of Cruelty Groups 출시일 01/26/2024
숫자 202404007 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 01/26/2024
숫자 202404006 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 01/26/2024
숫자 202404005 UILC 355.00-00 주제 Distribution of Stock and Securities of a Controlled Corporation 출시일 01/26/2024
숫자 202404005 UILC 355.01-00 주제 Spin-Off 출시일 01/26/2024
숫자 202404005 UILC 368.00-00 주제 Definitions Relating to Corporate Reorganizations 출시일 01/26/2024
숫자 202404005 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 01/26/2024
숫자 202404004 UILC 2010.04-00 주제 Portability Election under Section 2010(c)(5)(A) 출시일 01/26/2024
숫자 202404004 UILC 9100.35-00 주제 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 출시일 01/26/2024
숫자 202404003 UILC 408.03-00 주제 Rollover Contributions 출시일 01/26/2024
숫자 202404002 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 01/26/2024
숫자 202404001 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 01/26/2024
숫자 202404000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 01/26/2024
숫자 202403021 UILC 4945.04-04 주제 Grants to Individuals 출시일 01/19/2024
숫자 202403020 UILC 4945.04-04 주제 Grants to Individuals 출시일 01/19/2024
숫자 202403019 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 01/19/2024
숫자 202403019 UILC 501.33-00 주제 Private v. Public Interest Served 출시일 01/19/2024
숫자 202403018 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 01/19/2024
숫자 202403017 UILC 501.07-00 주제 Social Clubs 출시일 01/19/2024
숫자 202403016 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 01/19/2024
숫자 202403016 UILC 501.33-00 주제 Private v. Public Interest Served 출시일 01/19/2024
숫자 202403015 UILC 501.03-05 주제 Corporations 출시일 01/19/2024
숫자 202403015 UILC 501.03-30 주제 Organizational and Operational Tests 출시일 01/19/2024