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 202327006 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 07/07/2023
숫자 202327005 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 07/07/2023
숫자 202327005 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/07/2023
숫자 202327004 UILC 163.08-00 주제 Registration-required Obligations 출시일 07/07/2023
숫자 202327003 UILC 163.08-00 주제 Registration-required Obligations 출시일 07/07/2023
숫자 202327002 UILC 2010.04-00 주제 Portability Election under Section 2010(c)(5)(A) 출시일 07/07/2023
숫자 202327002 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 07/07/2023
숫자 202327001 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 07/07/2023
숫자 202327001 UILC 1362.01-00 주제 Eligible v. Ineligible 출시일 07/07/2023
숫자 202327001 UILC 1362.01-03 주제 Late Elections 출시일 07/07/2023
숫자 202327001 UILC 7701.00-00 주제 Definitions 출시일 07/07/2023
숫자 202327001 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 07/07/2023
숫자 202327000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 07/07/2023
숫자 202326025 UILC 4945.04-04 주제 Grants to Individuals 출시일 06/30/2023
숫자 202326024 UILC 4945.04-04 주제 Grants to Individuals 출시일 06/30/2023
숫자 202326023 UILC 4945.04-04 주제 Grants to Individuals 출시일 06/30/2023
숫자 202326022 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 06/30/2023
숫자 202326022 UILC 501.03-05 주제 Corporations 출시일 06/30/2023
숫자 202326021 UILC 501.07-00 주제 Social Clubs 출시일 06/30/2023
숫자 202326020 UILC 501.35-00 주제 "Exclusively" Test 출시일 06/30/2023
숫자 202326020 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 06/30/2023
숫자 202326019 UILC 148.00-00 주제 Arbitrage 출시일 06/30/2023
숫자 202326018 UILC 3111.03-02 주제 Sick and Family Leave and Credits (COVID-19) 출시일 06/30/2023
숫자 202326018 UILC 3112.00-00 주제 Instrumentalities of U.S. (Exemption) 출시일 06/30/2023
숫자 202326017 UILC 9100.20-00 주제 Section 1502; Election to File Consolidated Return 출시일 06/30/2023