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 202501001 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 01/03/2025
숫자 202501000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 01/03/2025
숫자 202452018 UILC 4945.04-04 주제 Grants to Individuals 출시일 12/27/2024
숫자 202452017 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 12/27/2024
숫자 202452017 UILC 501.03-30 주제 Organizational and Operational Tests 출시일 12/27/2024
숫자 202452017 UILC 501.33-00 주제 Private v. Public Interest Served 출시일 12/27/2024
숫자 202452016 UILC 501.04-07 주제 Homeowners Association 출시일 12/27/2024
숫자 202452015 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 12/27/2024
숫자 202452014 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 12/27/2024
숫자 202452014 UILC 501.03-30 주제 Organizational and Operational Tests 출시일 12/27/2024
숫자 202452013 UILC 9999.00-00 주제 Miscellaneous Issues 출시일 12/27/2024
숫자 202452012 UILC 6221.00-00 주제 Tax Treatment Determined At Partnership Level 출시일 12/27/2024
숫자 202452012 UILC 6241.00-00 주제 Partner's Return Must Be Consistent with Partnership Return 출시일 12/27/2024
숫자 202452012 UILC 741.00-00 주제 Recognition and Character of Gain or Loss on Sale or Exchange 출시일 12/27/2024
숫자 202452012 UILC 754.00-00 주제 Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 12/27/2024
숫자 202452011 UILC 2010.04-00 주제 Portability Election under 2010(c)(5)(A) 출시일 12/27/2024
숫자 202452011 UILC 9100.35-00 주제 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) 출시일 12/27/2024
숫자 202452010 UILC 47.00-00 주제 Rehabilitation Credit 출시일 12/27/2024
숫자 202452010 UILC 50.00-00 주제 Special Rules for Computing Investment Credit 출시일 12/27/2024
숫자 202452010 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 12/27/2024
숫자 202452009 UILC 754.00-00 주제 Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 12/27/2024
숫자 202452009 UILC 754.02-00 주제 Timeliness of Election 출시일 12/27/2024
숫자 202452009 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 12/27/2024
숫자 202452009 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 12/27/2024
숫자 202452008 UILC 754.00-00 주제 Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 12/27/2024