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 202135007 UILC 754.00-00 주제 Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 09/03/2021
숫자 202135007 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 09/03/2021
숫자 202135007 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 09/03/2021
숫자 202135006 UILC 7701.00-00 주제 Definitions 출시일 09/03/2021
숫자 202135006 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 09/03/2021
숫자 202135006 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 09/03/2021
숫자 202135005 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 09/03/2021
숫자 202135004 UILC 338.05-00 주제 Elective Recognition of Gain or Loss by Target Corporation - Together with Nonrecognition of Gain or Loss on Stock Sold by Selling Consolidated Group 출시일 09/03/2021
숫자 202135004 UILC 9100.06-00 주제 Section 338(g); Election Under Section 1.338-1T(c)(1) 출시일 09/03/2021
숫자 202135003 UILC 9100.07-00 주제 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 출시일 09/03/2021
숫자 202135003 UILC 9100.22-00 주제 Other 출시일 09/03/2021
숫자 202135002 UILC 336.05-00 주제 Stock Sales and Distributions Treated as Asset Transfers 출시일 09/03/2021
숫자 202135002 UILC 9100.22-00 주제 Other 출시일 09/03/2021
숫자 202135001 UILC 338.00-00 주제 Certain Stock Purchases Treated as Asset Acquisitions 출시일 09/03/2021
숫자 202135001 UILC 338.01-00 주제 Express Election 출시일 09/03/2021
숫자 202135001 UILC 338.01-02 주제 Time in which Election must be made 출시일 09/03/2021
숫자 202135001 UILC 9100.06-00 주제 Section 338(g); Election Under Section 1.338-1T(c)(1) 출시일 09/03/2021
숫자 202135000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 09/03/2021
숫자 202134019 UILC 408.03-00 주제 Rollover Contributions 출시일 08/27/2021
숫자 202134018 UILC 501.03-08 주제 Educational Organizations 출시일 08/27/2021
숫자 202134017 UILC 1442.00-00 주제 Withholding of Tax on Foreign Corporations (Required v. Not Required) 출시일 08/27/2021
숫자 202134017 UILC 953.06-00 주제 Election by Foreign Insurance Company to be Treated as Domestic Corporation 출시일 08/27/2021
숫자 202134016 UILC 6700.02-01 주제 False Statement of Tax Benefit 출시일 08/27/2021
숫자 202134015 UILC 2010.00-00 주제 Unified Credit Against Estate Tax 출시일 08/27/2021
숫자 202134015 UILC 2010.04-00 주제 Portability Election under Section 2010(c)(5)(A) 출시일 08/27/2021