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 202352000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 12/29/2023
숫자 202351016 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 12/22/2023
숫자 202351016 UILC 501.03-19 주제 Public Recreation Facilities and Athletic Organizations 출시일 12/22/2023
숫자 202351015 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 12/22/2023
숫자 202351015 UILC 501.03-30 주제 Organizational and Operational Tests 출시일 12/22/2023
숫자 202351015 UILC 501.33-00 주제 Private v. Public Interest Served 출시일 12/22/2023
숫자 202351014 UILC 501.03-33 주제 Lessening the Burdens of Government 출시일 12/22/2023
숫자 202351014 UILC 501.33-00 주제 Private v. Public Interest Served 출시일 12/22/2023
숫자 202351013 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 12/22/2023
숫자 202351013 UILC 501.03-33 주제 Lessening the Burdens of Government 출시일 12/22/2023
숫자 202351012 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 12/22/2023
숫자 202351011 UILC 174.00-00 주제 Research and Experimental Expenditures (Deductible v. Not Deductible) 출시일 12/22/2023
숫자 202351011 UILC 59.00-00 주제 Other Definitions and Special Rules 출시일 12/22/2023
숫자 202351011 UILC 9100.02-00 주제 Section 59(e) 출시일 12/22/2023
숫자 202351010 UILC 2010.04-00 주제 Portability Election under Section 2010(c)(5)(A) 출시일 12/22/2023
숫자 202351010 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 12/22/2023
숫자 202351009 UILC 355.00-00 주제 Distribution of Stock and Securities of a Controlled Corporation 출시일 12/22/2023
숫자 202351009 UILC 355.01-00 주제 Spin-Off 출시일 12/22/2023
숫자 202351009 UILC 368.00-00 주제 Definitions Relating to Corporate Reorganizations 출시일 12/22/2023
숫자 202351009 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 12/22/2023
숫자 202351008 UILC 336.00-00 주제 Gain or Loss Recognized on Property Distributed in Complete Liquidation 출시일 12/22/2023
숫자 202351008 UILC 336.05-00 주제 Stock Sales and Distributions Treated as Asset Transfers 출시일 12/22/2023
숫자 202351008 UILC 9100.22-00 주제 Other 출시일 12/22/2023
숫자 202351007 UILC 301.00-00 주제 Distributions of Property 출시일 12/22/2023
숫자 202351007 UILC 332.00-00 주제 Complete Liquidation of Subsidiaries 출시일 12/22/2023