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 202338019 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 09/22/2023
숫자 202338018 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 09/22/2023
숫자 202338017 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 09/22/2023
숫자 202338016 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 09/22/2023
숫자 202338015 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 09/22/2023
숫자 202338014 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 09/22/2023
숫자 202338013 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 09/22/2023
숫자 202338012 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 09/22/2023
숫자 202338011 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 09/22/2023
숫자 202338010 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 09/22/2023
숫자 202338009 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 09/22/2023
숫자 202338008 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 09/22/2023
숫자 202338007 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 09/22/2023
숫자 202338006 UILC 2056A.00-00 주제 Qualified Domestic Trusts (Deductible v. Not Deductible) 출시일 09/22/2023
숫자 202338006 UILC 9100.19-00 주제 Extension of Time For Filing Return 출시일 09/22/2023
숫자 202338005 UILC 336.05-00 주제 Stock Sales and Distributions Treated as Asset Transfers 출시일 09/22/2023
숫자 202338005 UILC 9100.22-00 주제 Other 출시일 09/22/2023
숫자 202338004 UILC 2010.04-00 주제 Portability Election under Section 2010(c)(5)(A) 출시일 09/22/2023
숫자 202338004 UILC 9100.35-00 주제 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 출시일 09/22/2023
숫자 202338003 UILC 9100.02-00 주제 Section 59(e) 출시일 09/22/2023
숫자 202338003 UILC 9100.04-00 주제 Section 168; MACRS 출시일 09/22/2023
숫자 202338002 UILC 1400Z.01-00 주제 Designation of Opportunity Zones 출시일 09/22/2023
숫자 202338002 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 09/22/2023
숫자 202338002 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 09/22/2023
숫자 202338001 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 09/22/2023