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 202352017 UILC 1361.03-03 주제 Electing Small Business Trusts 출시일 12/29/2023
숫자 202352017 UILC 1362.02-00 주제 Termination of Election 출시일 12/29/2023
숫자 202352017 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 12/29/2023
숫자 202352016 UILC 2056.00-00 주제 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 출시일 12/29/2023
숫자 202352016 UILC 2056.07-00 주제 Qualified Terminable Interest Property 출시일 12/29/2023
숫자 202352016 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 12/29/2023
숫자 202352015 UILC 336.05-00 주제 Stock Sales and Distributions Treated as Asset Transfers 출시일 12/29/2023
숫자 202352015 UILC 9100.22-00 주제 Other 출시일 12/29/2023
숫자 202352014 UILC 754.00-00 주제 Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 12/29/2023
숫자 202352014 UILC 754.02-00 주제 Timeliness of Election 출시일 12/29/2023
숫자 202352014 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 12/29/2023
숫자 202352014 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 12/29/2023
숫자 202352013 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 12/29/2023
숫자 202352012 UILC 72.00-00 주제 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 출시일 12/29/2023
숫자 202352011 UILC 61.00-00 주제 Gross Income v. Not Gross Income 출시일 12/29/2023
숫자 202352010 UILC 61.00-00 주제 Gross Income v. Not Gross Income 출시일 12/29/2023
숫자 202352009 UILC 1202.00-00 주제 50-Percent Exclusion for Gain from Certain Small Business Stocks 출시일 12/29/2023
숫자 202352008 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 12/29/2023
숫자 202352008 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 12/29/2023
숫자 202352007 UILC 7701.00-00 주제 Definitions 출시일 12/29/2023
숫자 202352007 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 12/29/2023
숫자 202352007 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 12/29/2023
숫자 202352006 UILC 7701.00-00 주제 Definitions 출시일 12/29/2023
숫자 202352006 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 12/29/2023
숫자 202352005 UILC 7701.00-00 주제 Definitions 출시일 12/29/2023