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 202340002 UILC 1361.03-02 주제 Qualified Subchapter S Trusts 출시일 10/06/2023
숫자 202340002 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 10/06/2023
숫자 202340002 UILC 1362.02-00 주제 Termination of Election 출시일 10/06/2023
숫자 202340002 UILC 1362.02-02 주제 Ceases to be Small Business Corporation 출시일 10/06/2023
숫자 202340002 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 10/06/2023
숫자 202340001 UILC 6416.01-00 주제 Credits or Refunds of Retailers and Manufacturers Taxes 출시일 10/06/2023
숫자 202340001 UILC 6427.01-00 주제 Nontaxable Uses 출시일 10/06/2023
숫자 202340000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 10/06/2023
숫자 202339046 UILC 4945.04-04 주제 Grants to Individuals 출시일 09/29/2023
숫자 202339045 UILC 501.36-00 주제 Business Activities 출시일 09/29/2023
숫자 202339045 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 09/29/2023
숫자 202339044 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 09/29/2023
숫자 202339043 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 09/29/2023
숫자 202339042 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 09/29/2023
숫자 202339041 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 09/29/2023
숫자 202339040 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 09/29/2023
숫자 202339039 UILC 501.00-00 주제 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 출시일 09/29/2023
숫자 202339038 UILC 501.05-01 주제 Agriculture and Horticulture Organizations 출시일 09/29/2023
숫자 202339037 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 09/29/2023
숫자 202339036 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 09/29/2023
숫자 202339035 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 09/29/2023
숫자 202339034 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 09/29/2023
숫자 202339033 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 09/29/2023
숫자 202339032 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 09/29/2023
숫자 202339031 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 09/29/2023