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 202336003 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 09/08/2023
숫자 202336002 UILC 911.11-03 주제 Reelection 출시일 09/08/2023
숫자 202336001 UILC 856.00-00 주제 Definition of Real Estate Investment Trust 출시일 09/08/2023
숫자 202336001 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 09/08/2023
숫자 202336000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 09/08/2023
숫자 202335019 UILC 501.03-05 주제 Corporations 출시일 09/01/2023
숫자 202335019 UILC 501.03-30 주제 Organizational and Operational Tests ADMINISTRATION: Authority of officers of Internal Revenue 출시일 09/01/2023
숫자 202335018 UILC 4945.04-04 주제 Grants to Individuals 출시일 09/01/2023
숫자 202335017 UILC 4945.04-04 주제 Grants to Individuals 출시일 09/01/2023
숫자 202335016 UILC 4945.04-04 주제 Grants to Individuals 출시일 09/01/2023
숫자 202335015 UILC 501.03-05 주제 Corporations 출시일 09/01/2023
숫자 202335014 UILC 1366.00-00 주제 Pass-Thru of Items to Shareholders 출시일 09/01/2023
숫자 202335014 UILC 172.01-00 주제 Carryback and Carryover 출시일 09/01/2023
숫자 202335014 UILC 641.00-00 주제 Imposition of Tax 출시일 09/01/2023
숫자 202335013 UILC 162.00-00 주제 Trade or Business (Deductible v. Not Deductible) 출시일 09/01/2023
숫자 202335013 UILC 263.00-00 주제 Capital Expenditures (Deductible v. Not Deductible) 출시일 09/01/2023
숫자 202335013 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 09/01/2023
숫자 202335012 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 09/01/2023
숫자 202335011 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 09/01/2023
숫자 202335011 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 09/01/2023
숫자 202335010 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 09/01/2023
숫자 202335010 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 09/01/2023
숫자 202335009 UILC 7872.05-00 주제 Types of Below Market Loans Subject to Section 7872 출시일 09/01/2023
숫자 202335009 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 09/01/2023
숫자 202335008 UILC 7872.05-00 주제 Types of Below Market Loans Subject to Section 7872 출시일 09/01/2023