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 202347008 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 11/24/2023
숫자 202347008 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 11/24/2023
숫자 202347007 UILC 7701.00-00 주제 Definitions 출시일 11/24/2023
숫자 202347007 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 11/24/2023
숫자 202347007 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 11/24/2023
숫자 202347006 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 11/24/2023
숫자 202347005 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 11/24/2023
숫자 202347005 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 11/24/2023
숫자 202347004 UILC 355.01-00 주제 Spin-Off 출시일 11/24/2023
숫자 202347003 UILC 9100.22-00 주제 Other 출시일 11/24/2023
숫자 202347003 UILC 992.02-00 주제 Election 출시일 11/24/2023
숫자 202347002 UILC 501.00-00 주제 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 출시일 11/24/2023
숫자 202347001 UILC 1286.00-00 주제 Tax Treatment of Stripped Bonds 출시일 11/24/2023
숫자 202347001 UILC 7701.03-11 주제 Fixed Investment Trusts 출시일 11/24/2023
숫자 202347000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 11/24/2023
숫자 202346036 UILC 4945.04-04 주제 Grants to Individuals 출시일 11/17/2023
숫자 202346035 UILC 4945.04-04 주제 Grants to Individuals 출시일 11/17/2023
숫자 202346034 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 11/17/2023
숫자 202346033 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 11/17/2023
숫자 202346033 UILC 501.36-00 주제 Business Activities 출시일 11/17/2023
숫자 202346032 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 11/17/2023
숫자 202346031 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 11/17/2023
숫자 202346030 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 11/17/2023
숫자 202346030 UILC 501.06-00 주제 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 출시일 11/17/2023
숫자 202346030 UILC 501.06-01 주제 Performance of Particular Services for Members 출시일 11/17/2023