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 202526018 UILC 4945.04-04 주제 Grants to Individuals 출시일 06/27/2025
숫자 202526017 UILC 4945.04-04 주제 Grants to Individuals 출시일 06/27/2025
숫자 202526016 UILC 4945.04-04 주제 Grants to Individuals 출시일 06/27/2025
숫자 202526015 UILC 6033.01-00 주제 Exempt v. Non Exempt From Filing 출시일 06/27/2025
숫자 202526014 UILC 4945.04-04 주제 Grants to Individuals 출시일 06/27/2025
숫자 202526013 UILC 501.00-00 주제 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 출시일 06/27/2025
숫자 202526013 UILC 501.35-00 주제 "Exclusively" Test 출시일 06/27/2025
숫자 202526012 UILC 1295.00-00 주제 Qualified Electing Fund 출시일 06/27/2025
숫자 202526012 UILC 1295.02-00 주제 Time For Making Election 출시일 06/27/2025
숫자 202526011 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 06/27/2025
숫자 202526011 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/27/2025
숫자 202526010 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 06/27/2025
숫자 202526009 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 06/27/2025
숫자 202526008 UILC 168.29-02 주제 Tax-Exempt Use Property 출시일 06/27/2025
숫자 202526008 UILC 9100.04-00 주제 Section 168; MACRS 출시일 06/27/2025
숫자 202526007 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 06/27/2025
숫자 202526007 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 06/27/2025
숫자 202526006 UILC 754.00-00 주제 Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 06/27/2025
숫자 202526006 UILC 754.02-00 주제 Timeliness of Election 출시일 06/27/2025
숫자 202526006 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/27/2025
숫자 202526006 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 06/27/2025
숫자 202526005 UILC 7701.00-00 주제 Definitions 출시일 06/27/2025
숫자 202526005 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/27/2025
숫자 202526005 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 06/27/2025
숫자 202526004 UILC 1361.00-00 주제 Definitions 출시일 06/27/2025