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 202320005 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 05/19/2023
숫자 202320005 UILC 9100.22-00 주제 Other 출시일 05/19/2023
숫자 202320004 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 05/19/2023
숫자 202320004 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 05/19/2023
숫자 202320004 UILC 9100.22-00 주제 Other 출시일 05/19/2023
숫자 202320003 UILC 754.00-00 주제 Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 05/19/2023
숫자 202320003 UILC 754.02-00 주제 Timeliness of Election 출시일 05/19/2023
숫자 202320003 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 05/19/2023
숫자 202320003 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 05/19/2023
숫자 202320002 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 05/19/2023
숫자 202320001 UILC 9100.02-03 주제 R and D Expenditures 출시일 05/19/2023
숫자 202320000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 05/19/2023
숫자 202319025 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 05/12/2023
숫자 202319024 UILC 501.07-00 주제 Social Clubs 출시일 05/12/2023
숫자 202319023 UILC 501.04-00 주제 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 출시일 05/12/2023
숫자 202319022 UILC 501.07-01 주제 Profit v. Not for Profit 출시일 05/12/2023
숫자 202319021 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 05/12/2023
숫자 202319021 UILC 501.10-00 주제 Domestic Fraternal Societies, Orders, and Associations 출시일 05/12/2023
숫자 202319020 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 05/12/2023
숫자 202319019 UILC 501.07-00 주제 Social Clubs 출시일 05/12/2023
숫자 202319018 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 05/12/2023
숫자 202319017 UILC 501.06-00 주제 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 출시일 05/12/2023
숫자 202319016 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 05/12/2023
숫자 202319015 UILC 3131.00-00 주제 Employment Tax Credit for Paid Sick Leave related to COVID-19 출시일 05/12/2023
숫자 202319015 UILC 3134.00-00 주제 Employee Retention Credit for Employers due to COVID-19 출시일 05/12/2023