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 202350006 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 12/15/2023
숫자 202350005 UILC 9100.04-00 주제 Section 168; MACRS 출시일 12/15/2023
숫자 202350004 UILC 7701.00-00 주제 Definitions 출시일 12/15/2023
숫자 202350004 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 12/15/2023
숫자 202350004 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 12/15/2023
숫자 202350003 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 12/15/2023
숫자 202350002 UILC 442.00-00 주제 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 출시일 12/15/2023
숫자 202350002 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 12/15/2023
숫자 202350001 UILC 1033.01-00 주제 General Rule 출시일 12/15/2023
숫자 202350001 UILC 168.24-01 주제 Normalization Rules 출시일 12/15/2023
숫자 202350000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 12/15/2023
숫자 202349019 UILC 509.02-01 주제 Publicly Supported Organizations 출시일 12/08/2023
숫자 202349018 UILC 4945.04-04 주제 Grants to Individuals 출시일 12/08/2023
숫자 202349017 UILC 4945.04-04 주제 Grants to Individuals 출시일 12/08/2023
숫자 202349016 UILC 4945.04-04 주제 Grants to Individuals 출시일 12/08/2023
숫자 202349015 UILC 4942.03-07 주제 Set-Asides 출시일 12/08/2023
숫자 202349014 UILC 501.33-00 주제 Private v. Public Interest Served 출시일 12/08/2023
숫자 202349014 UILC 501.35-00 주제 "Exclusively" Test 출시일 12/08/2023
숫자 202349013 UILC 501.03-19 주제 Public Recreation Facilities and Athletic Organizations 출시일 12/08/2023
숫자 202349013 UILC 501.03-30 주제 Organizational and Operational Tests 출시일 12/08/2023
숫자 202349013 UILC 501.33-00 주제 Private v. Public Interest Served 출시일 12/08/2023
숫자 202349012 UILC 856.00-00 주제 Definition of Real Estate Investment Trust 출시일 12/08/2023
숫자 202349012 UILC 856.07-00 주제 Treatment of Wholly Owned Subsidiaries 출시일 12/08/2023
숫자 202349012 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 12/08/2023
숫자 202349011 UILC 1502.21-00 주제 Consolidated Net Operating Loss Deduction 출시일 12/08/2023