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 202349002 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 12/08/2023
숫자 202349001 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 12/08/2023
숫자 202349001 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 12/08/2023
숫자 202349000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 12/08/2023
숫자 202348015 UILC 1502.00-00 주제 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 출시일 12/01/2023
숫자 202348014 UILC 1502.00-00 주제 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 출시일 12/01/2023
숫자 202348013 UILC 4945.04-04 주제 Grants to Individuals 출시일 12/01/2023
숫자 202348012 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 12/01/2023
숫자 202348011 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 12/01/2023
숫자 202348011 UILC 501.03-30 주제 Organizational and Operational Tests 출시일 12/01/2023
숫자 202348010 UILC 9100.04-00 주제 Section 168; MACRS 출시일 12/01/2023
숫자 202348009 UILC 408.00-00 주제 Individual Retirement Accounts 출시일 12/01/2023
숫자 202348009 UILC 408.03-00 주제 Rollover Contributions 출시일 12/01/2023
숫자 202348008 UILC 7701.00-00 주제 Definitions 출시일 12/01/2023
숫자 202348008 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 12/01/2023
숫자 202348007 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 12/01/2023
숫자 202348007 UILC 9100.10-00 주제 Section 446 출시일 12/01/2023
숫자 202348007 UILC 9100.10-01 주제 Accounting Methods 출시일 12/01/2023
숫자 202348006 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 12/01/2023
숫자 202348006 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 12/01/2023
숫자 202348005 UILC 4980.00-00 주제 Tax on Reversion of Qualified Plan Assets to Employer 출시일 12/01/2023
숫자 202348005 UILC 4980.02-00 주제 Exceptions 출시일 12/01/2023
숫자 202348004 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 12/01/2023
숫자 202348004 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 12/01/2023
숫자 202348003 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 12/01/2023