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 202317012 UILC 9100.22-00 주제 Other 출시일 04/28/2023
숫자 202317012 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 04/28/2023
숫자 202317011 UILC 1001.00-00 주제 Determination of Amount of and Recognition of Gain or Loss 출시일 04/28/2023
숫자 202317011 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 04/28/2023
숫자 202317011 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 04/28/2023
숫자 202317011 UILC 61.00-00 주제 Gross Income v. Not Gross Income 출시일 04/28/2023
숫자 202317010 UILC 1001.00-00 주제 Determination of Amount of and Recognition of Gain or Loss 출시일 04/28/2023
숫자 202317010 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 04/28/2023
숫자 202317010 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 04/28/2023
숫자 202317010 UILC 61.00-00 주제 Gross Income v. Not Gross Income 출시일 04/28/2023
숫자 202317009 UILC 7701.00-00 주제 Definitions 출시일 04/28/2023
숫자 202317009 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/28/2023
숫자 202317009 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 04/28/2023
숫자 202317008 UILC 1045.00-00 주제 Rollover of Gain from One Qualified Business Stock to Another 출시일 04/28/2023
숫자 202317008 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/28/2023
숫자 202317007 UILC 9100.04-00 주제 Section 168; MACRS 출시일 04/28/2023
숫자 202317006 UILC 1400Z.01-00 주제 Designation of Opportunity Zones 출시일 04/28/2023
숫자 202317006 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/28/2023
숫자 202317005 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 04/28/2023
숫자 202317004 UILC 7701.00-00 주제 Definitions 출시일 04/28/2023
숫자 202317004 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/28/2023
숫자 202317004 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 04/28/2023
숫자 202317003 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 04/28/2023
숫자 202317003 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 04/28/2023
숫자 202317002 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 04/28/2023