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 202314009 UILC 754.00-00 주제 Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 04/07/2023
숫자 202314009 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/07/2023
숫자 202314009 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 04/07/2023
숫자 202314008 UILC 72.00-00 주제 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 출시일 04/07/2023
숫자 202314007 UILC 72.00-00 주제 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 출시일 04/07/2023
숫자 202314006 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 04/07/2023
숫자 202314005 UILC 7701.00-00 주제 Definitions 출시일 04/07/2023
숫자 202314005 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/07/2023
숫자 202314005 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 04/07/2023
숫자 202314004 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 04/07/2023
숫자 202314003 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 04/07/2023
숫자 202314003 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/07/2023
숫자 202314002 UILC 7701.00-00 주제 Definitions 출시일 04/07/2023
숫자 202314002 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/07/2023
숫자 202314002 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 04/07/2023
숫자 202314001 UILC 9100.22-00 주제 Other 출시일 04/07/2023
숫자 202314001 UILC 992.02-00 주제 Election 출시일 04/07/2023
숫자 202314000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 04/07/2023
숫자 202313012 UILC 4945.04-04 주제 Grants to Individuals 출시일 03/31/2023
숫자 202313011 UILC 4945.04-04 주제 Grants to Individuals 출시일 03/31/2023
숫자 202313010 UILC 509.02-01 주제 Publicly Supported Organizations 출시일 03/31/2023
숫자 202313009 UILC 501.31-00 주제 Proof of Exemption 출시일 03/31/2023
숫자 202313009 UILC 501.35-00 주제 "Exclusively" Test 출시일 03/31/2023
숫자 202313008 UILC 2632.00-00 주제 Special Rules for Allocation of GST Exemption 출시일 03/31/2023
숫자 202313008 UILC 2642.00-00 주제 Inclusion Ratio 출시일 03/31/2023