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 202331001 UILC 9100.20-00 주제 Section 1502; Election to File Consolidated Return 출시일 08/04/2023
숫자 202331000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 08/04/2023
숫자 202330011 UILC 4945.04-04 주제 Grants to Individuals 출시일 07/28/2023
숫자 202330010 UILC 4945.04-04 주제 Grants to Individuals 출시일 07/28/2023
숫자 202330009 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 07/28/2023
숫자 202330009 UILC 1362.01-02 주제 Election After Termination 출시일 07/28/2023
숫자 202330008 UILC 168.00-00 주제 Modified Accelerated Cost Recovery System 출시일 07/28/2023
숫자 202330008 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/28/2023
숫자 202330008 UILC 9100.04-00 주제 Section 168; MACRS 출시일 07/28/2023
숫자 202330007 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/28/2023
숫자 202330006 UILC 368.00-00 주제 Definitions Relating to Corporate Reorganizations 출시일 07/28/2023
숫자 202330006 UILC 61.00-00 주제 Gross Income v. Not Gross Income 출시일 07/28/2023
숫자 202330005 UILC 1295.02-02 주제 Retroactive Elections 출시일 07/28/2023
숫자 202330004 UILC 336.05-00 주제 Stock Sales and Distributions Treated as Asset Transfers 출시일 07/28/2023
숫자 202330004 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/28/2023
숫자 202330004 UILC 9100.22-00 주제 Other 출시일 07/28/2023
숫자 202330003 UILC 9100.20-00 주제 Section 1502; Election to File Consolidated Return 출시일 07/28/2023
숫자 202330002 UILC 355.00-00 주제 Distribution of Stock and Securities of a Controlled Corporation 출시일 07/28/2023
숫자 202330002 UILC 355.01-00 주제 Spin-Off 출시일 07/28/2023
숫자 202330002 UILC 361.00-00 주제 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 출시일 07/28/2023
숫자 202330002 UILC 361.02-02 주제 Certain Transfers to Creditors 출시일 07/28/2023
숫자 202330002 UILC 368.00-00 주제 Definitions Relating to Corporate Reorganizations 출시일 07/28/2023
숫자 202330002 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 07/28/2023
숫자 202330001 UILC 7701.00-00 주제 Definitions 출시일 07/28/2023
숫자 202330001 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/28/2023