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 202330001 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 07/28/2023
숫자 202330000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 07/28/2023
숫자 202329012 UILC 4945.04-04 주제 Grants to Individuals 출시일 07/21/2023
숫자 202329011 UILC 431.00-00 주제 Minimum Funding Standards for Multiemployer Plans 출시일 07/21/2023
숫자 202329010 UILC 4945.04-04 주제 Grants to Individuals 출시일 07/21/2023
숫자 202329009 UILC 4945.04-04 주제 Grants to Individuals 출시일 07/21/2023
숫자 202329008 UILC 168.00-00 주제 Modified Accelerated Cost Recovery System 출시일 07/21/2023
숫자 202329008 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/21/2023
숫자 202329007 UILC 9100.04-00 주제 Section 168; MACRS 출시일 07/21/2023
숫자 202329006 UILC 475.08-00 주제 Securities Traders 출시일 07/21/2023
숫자 202329006 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/21/2023
숫자 202329006 UILC 9100.10-01 주제 Accounting Methods 출시일 07/21/2023
숫자 202329005 UILC 856.00-00 주제 Definition of Real Estate Investment Trust 출시일 07/21/2023
숫자 202329005 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/21/2023
숫자 202329004 UILC 856.00-00 주제 Definition of Real Estate Investment Trust 출시일 07/21/2023
숫자 202329004 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/21/2023
숫자 202329003 UILC 1400Z.01-00 주제 Designation of Opportunity Zones 출시일 07/21/2023
숫자 202329002 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 07/21/2023
숫자 202329002 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 07/21/2023
숫자 202329001 UILC 2032.00-00 주제 Alternate Valuation 출시일 07/21/2023
숫자 202329001 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/21/2023
숫자 202329000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 07/21/2023
숫자 202328023 UILC 4945.04-04 주제 Grants to Individuals 출시일 07/14/2023
숫자 202328022 UILC 4945.04-04 주제 Grants to Individuals 출시일 07/14/2023
숫자 202328021 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 07/14/2023