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 202529007 UILC 362.00-00 주제 Basis to Corporations 출시일 07/18/2025
숫자 202529007 UILC 362.01-00 주제 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 출시일 07/18/2025
숫자 202529006 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/18/2025
숫자 202529006 UILC 362.00-00 주제 Basis to Corporations 출시일 07/18/2025
숫자 202529006 UILC 362.01-00 주제 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 출시일 07/18/2025
숫자 202529005 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/18/2025
숫자 202529005 UILC 362.00-00 주제 Basis to Corporations 출시일 07/18/2025
숫자 202529005 UILC 362.01-00 주제 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 출시일 07/18/2025
숫자 202529004 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/18/2025
숫자 202529004 UILC 362.00-00 주제 Basis to Corporations 출시일 07/18/2025
숫자 202529004 UILC 362.01-00 주제 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 출시일 07/18/2025
숫자 202529003 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/18/2025
숫자 202529003 UILC 362.00-00 주제 Basis to Corporations 출시일 07/18/2025
숫자 202529003 UILC 362.01-00 주제 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 출시일 07/18/2025
숫자 202529002 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 07/18/2025
숫자 202529002 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 07/18/2025
숫자 202529001 UILC 754.00-00 주제 Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 07/18/2025
숫자 202529001 UILC 754.02-00 주제 Timeliness of Election 출시일 07/18/2025
숫자 202529001 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/18/2025
숫자 202529001 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 07/18/2025
숫자 202529000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 07/18/2025
숫자 202528013 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 07/11/2025
숫자 202528012 UILC 1295.00-00 주제 Qualified Electing Fund 출시일 07/11/2025
숫자 202528012 UILC 1295.02-00 주제 Time For Making Election 출시일 07/11/2025
숫자 202528011 UILC 9100.04-00 주제 Section 168; MACRS 출시일 07/11/2025