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 202344004 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 11/03/2023
숫자 202344003 UILC 7701.00-00 주제 Definitions 출시일 11/03/2023
숫자 202344003 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 11/03/2023
숫자 202344003 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 11/03/2023
숫자 202344002 UILC 1361.00-00 주제 Definitions 출시일 11/03/2023
숫자 202344002 UILC 1361.01-03 주제 Non-Resident Alien as Shareholder 출시일 11/03/2023
숫자 202344002 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 11/03/2023
숫자 202344002 UILC 1362.02-00 주제 Termination of Election 출시일 11/03/2023
숫자 202344002 UILC 1362.02-02 주제 Ceases to be Small Business Corporation 출시일 11/03/2023
숫자 202344002 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 11/03/2023
숫자 202344001 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 11/03/2023
숫자 202344001 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 11/03/2023
숫자 202344000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 11/03/2023
숫자 202343041 UILC 4945.04-04 주제 Grants to Individuals 출시일 10/27/2023
숫자 202343040 UILC 4945.04-04 주제 Grants to Individuals 출시일 10/27/2023
숫자 202343039 UILC 4945.04-04 주제 Grants to Individuals 출시일 10/27/2023
숫자 202343038 UILC 501.07-00 주제 Social Clubs 출시일 10/27/2023
숫자 202343038 UILC 501.07-03 주제 Leases or Sales of Club Property 출시일 10/27/2023
숫자 202343037 UILC 501.00-00 주제 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 출시일 10/27/2023
숫자 202343037 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 10/27/2023
숫자 202343037 UILC 501.03-05 주제 Corporations 출시일 10/27/2023
숫자 202343036 UILC 7701.02-00 주제 Partnerships v. Associations 출시일 10/27/2023
숫자 202343035 UILC 7701.02-00 주제 Partnerships v. Associations 출시일 10/27/2023
숫자 202343034 UILC 7701.02-00 주제 Partnerships v. Associations 출시일 10/27/2023
숫자 202343033 UILC 2010.04-00 주제 Portability Election under Section 2010(c)(5)(A) 출시일 10/27/2023