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 202505001 UILC 355.00-00 주제 Distribution of Stock and Securities of a Controlled Corporation 출시일 01/31/2025
숫자 202505001 UILC 355.01-00 주제 Spin-Off 출시일 01/31/2025
숫자 202505001 UILC 361.00-00 주제 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 출시일 01/31/2025
숫자 202505001 UILC 368.00-00 주제 Definitions Relating to Corporate Reorganizations 출시일 01/31/2025
숫자 202505001 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 01/31/2025
숫자 202505000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 01/31/2025
숫자 202504021 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 01/24/2025
숫자 202504021 UILC 501.33-00 주제 Private v. Public Interest Served 출시일 01/24/2025
숫자 202504020 UILC 501.03-30 주제 Organizational and Operational Tests 출시일 01/24/2025
숫자 202504020 UILC 501.32-01 주제 Distribution of Assets to Private Individuals 출시일 01/24/2025
숫자 202504020 UILC 501.33-00 주제 Private v. Public Interest Served 출시일 01/24/2025
숫자 202504019 UILC 501.00-00 주제 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 출시일 01/24/2025
숫자 202504019 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 01/24/2025
숫자 202504019 UILC 501.03-30 주제 Organizational and Operational Tests 출시일 01/24/2025
숫자 202504019 UILC 501.35-00 주제 "Exclusively" Test 출시일 01/24/2025
숫자 202504018 UILC 6103.00-00 주제 Confidentiality and Disclosure of Returns and Return Information 출시일 01/24/2025
숫자 202504017 UILC 7852.00-00 주제 Other Applicable Rules 출시일 01/24/2025
숫자 202504016 UILC 9999.00-00 주제 Miscellaneous Issues 출시일 01/24/2025
숫자 202504015 UILC 6235B.00-00 주제 Period of Limitations on Making Adjustments 출시일 01/24/2025
숫자 202504014 UILC 4941.00-00 주제 Excise Taxes on Acts of Self-Dealing 출시일 01/24/2025
숫자 202504014 UILC 4944.00-00 주제 Excise Tax on "Jeopardizing" Investments 출시일 01/24/2025
숫자 202504014 UILC 501.33-00 주제 Private v. Public Interest Served 출시일 01/24/2025
숫자 202504013 UILC 9100.20-00 주제 Section 1502; Election to File Consolidated Return 출시일 01/24/2025
숫자 202504012 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 01/24/2025
숫자 202504012 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/24/2025