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 202402012 UILC 501.03-30 주제 Organizational and Operational Tests 출시일 01/12/2024
숫자 202402011 UILC 508.00-00 주제 Special Rules With Respect to Section 501 (c)(3) Organizations 출시일 01/12/2024
숫자 202402010 UILC 6103.00-00 주제 Confidentiality and Disclosure of Returns and Return Information 출시일 01/12/2024
숫자 202402010 UILC 6103.05-12 주제 Disclosure of Return Information 출시일 01/12/2024
숫자 202402010 UILC 6103.08-00 주제 Disclosure to Federal Employees for Tax Administration Purposes 출시일 01/12/2024
숫자 202402010 UILC 6103.08-04 주제 Disclosure in Judicial or Administrative Tax Administration Proceedings 출시일 01/12/2024
숫자 202402009 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 01/12/2024
숫자 202402009 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/12/2024
숫자 202402008 UILC 7701.03-00 주제 Association v. Trust 출시일 01/12/2024
숫자 202402008 UILC 7701.03-06 주제 Liquidating Trusts 출시일 01/12/2024
숫자 202402007 UILC 83.02-04 주제 Revocability of Election 출시일 01/12/2024
숫자 202402006 UILC 336.00-00 주제 Gain or Loss Recognized on Property Distributed in Complete Liquidation 출시일 01/12/2024
숫자 202402006 UILC 336.05-00 주제 Stock Sales and Distributions Treated as Asset Transfers 출시일 01/12/2024
숫자 202402006 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/12/2024
숫자 202402006 UILC 9100.22-00 주제 Other 출시일 01/12/2024
숫자 202402005 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 01/12/2024
숫자 202402004 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 01/12/2024
숫자 202402004 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/12/2024
숫자 202402003 UILC 168.24-01 주제 Normalization Rules 출시일 01/12/2024
숫자 202402002 UILC 856.00-00 주제 Definition of Real Estate Investment Trust 출시일 01/12/2024
숫자 202402001 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 01/12/2024
숫자 202402001 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/12/2024
숫자 202402000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 01/12/2024
숫자 202401019 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 01/05/2024
숫자 202401018 UILC 501.07-05 주제 Business with Nonmembers 출시일 01/05/2024