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 202341007 UILC 754.00-00 주제 Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 10/13/2023
숫자 202341007 UILC 754.02-00 주제 Timeliness of Election 출시일 10/13/2023
숫자 202341007 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 10/13/2023
숫자 202341007 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 10/13/2023
숫자 202341006 UILC 860D.01-00 주제 Election 출시일 10/13/2023
숫자 202341006 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 10/13/2023
숫자 202341005 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 10/13/2023
숫자 202341005 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 10/13/2023
숫자 202341004 UILC 2056.01-00 주제 Terminable Interests 출시일 10/13/2023
숫자 202341004 UILC 2652.01-02 주제 Special Election for QTIP 출시일 10/13/2023
숫자 202341004 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 10/13/2023
숫자 202341003 UILC 72.00-00 주제 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 출시일 10/13/2023
숫자 202341002 UILC 72.00-00 주제 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 출시일 10/13/2023
숫자 202341001 UILC 7701.00-00 주제 Definitions 출시일 10/13/2023
숫자 202341001 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 10/13/2023
숫자 202341000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 10/13/2023
숫자 202340023 UILC 4945.04-04 주제 Grants to Individuals 출시일 10/06/2023
숫자 202340022 UILC 430.00-00 주제 Minimum funding standards for single-employer defined benefit pension plans 출시일 10/06/2023
숫자 202340021 UILC 430.00-00 주제 Minimum funding standards for single-employer defined benefit pension plans 출시일 10/06/2023
숫자 202340020 UILC 501.00-00 주제 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 출시일 10/06/2023
숫자 202340020 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 10/06/2023
숫자 202340019 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 10/06/2023
숫자 202340018 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 10/06/2023
숫자 202340017 UILC 1502.21-00 주제 Consolidated Net Operating Loss Deduction 출시일 10/06/2023
숫자 202340017 UILC 9100.22-00 주제 Other 출시일 10/06/2023