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 202401007 UILC 7701.00-00 주제 Definitions 출시일 01/05/2024
숫자 202401007 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 01/05/2024
숫자 202401006 UILC 7701.00-00 주제 Definitions 출시일 01/05/2024
숫자 202401006 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 01/05/2024
숫자 202401005 UILC 7701.00-00 주제 Definitions 출시일 01/05/2024
숫자 202401005 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 01/05/2024
숫자 202401004 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 01/05/2024
숫자 202401004 UILC 1362.01-00 주제 Eligible v. Ineligible 출시일 01/05/2024
숫자 202401004 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 01/05/2024
숫자 202401003 UILC 1362.01-03 주제 Late Elections 출시일 01/05/2024
숫자 202401002 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/05/2024
숫자 202401001 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/05/2024
숫자 202401000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 01/05/2024
숫자 202352023 UILC 4945.04-04 주제 Grants to Individuals 출시일 12/29/2023
숫자 202352022 UILC 1502.00-00 주제 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 출시일 12/29/2023
숫자 202352022 UILC 1502.75-00 주제 Filing Requirements 출시일 12/29/2023
숫자 202352021 UILC 501.00-00 주제 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 출시일 12/29/2023
숫자 202352021 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 12/29/2023
숫자 202352021 UILC 501.03-05 주제 Corporations 출시일 12/29/2023
숫자 202352020 UILC 7602.00-00 주제 Examination of Books and Witnesses 출시일 12/29/2023
숫자 202352019 UILC 931.00-00 주제 Income From Sources Within Guam, American Samoa or the Northern Mariana Islands 출시일 12/29/2023
숫자 202352018 UILC 2511.04-00 주제 Gifts Indirectly Made 출시일 12/29/2023
숫자 202352017 UILC 1361.00-00 주제 Definitions 출시일 12/29/2023
숫자 202352017 UILC 1361.03-00 주제 Certain Trusts Permitted as Shareholders 출시일 12/29/2023
숫자 202352017 UILC 1361.03-01 주제 Grantor Trusts 출시일 12/29/2023