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 202313008 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 03/31/2023
숫자 202313007 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 03/31/2023
숫자 202313007 UILC 9100.22-00 주제 Other 출시일 03/31/2023
숫자 202313007 UILC 951A.00-00 주제 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders 출시일 03/31/2023
숫자 202313007 UILC 951A.02-00 주제 Net CFC Tested Income 출시일 03/31/2023
숫자 202313006 UILC 1001.00-00 주제 Determination of Amount of and Recognition of Gain or Loss 출시일 03/31/2023
숫자 202313006 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 03/31/2023
숫자 202313006 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 03/31/2023
숫자 202313006 UILC 61.00-00 주제 Gross Income v. Not Gross Income 출시일 03/31/2023
숫자 202313005 UILC 42.00-00 주제 Low-Income Housing Credit 출시일 03/31/2023
숫자 202313005 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 03/31/2023
숫자 202313004 UILC 2632.00-00 주제 Special Rules for Allocation of GST Exemption 출시일 03/31/2023
숫자 202313004 UILC 2642.00-00 주제 Inclusion Ratio 출시일 03/31/2023
숫자 202313004 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 03/31/2023
숫자 202313003 UILC 7701.00-00 주제 Definitions 출시일 03/31/2023
숫자 202313002 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 03/31/2023
숫자 202313001 UILC 754.00-00 주제 Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 03/31/2023
숫자 202313001 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 03/31/2023
숫자 202313001 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 03/31/2023
숫자 202313000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 03/31/2023
숫자 202312001 UILC 6221.01-00 주제 Election Out for Certain Partnerships with 100 or Fewer Partners, Etc. 출시일 03/24/2023
숫자 202312000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 03/24/2023
숫자 202311009 UILC 4945.04-04 주제 Grants to Individuals 출시일 03/17/2023
숫자 202311008 UILC 4945.04-04 주제 Grants to Individuals 출시일 03/17/2023
숫자 202311007 UILC 501.03-30 주제 Organizational and Operational Tests 출시일 03/17/2023