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 202511001 UILC 280C.03-00 주제 Credit for Increasing Research Activities 출시일 03/14/2025
숫자 202511000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 03/14/2025
숫자 202510017 UILC 4945.04-04 Grants to Individuals 주제 출시일 03/07/2025
숫자 202510016 UILC 4945.04-04 Grants to Individuals 주제 출시일 03/07/2025
숫자 202510015 UILC 4945.04-04 Grants to Individuals 주제 출시일 03/07/2025
숫자 202510014 UILC 501-00.00 주제 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 출시일 03/07/2025
숫자 202510014 UILC 501-03.00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 03/07/2025
숫자 202510014 UILC 501-03.30 주제 Organizational and Operational Tests 출시일 03/07/2025
숫자 202510013 UILC 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 주제 출시일 03/07/2025
숫자 202510012 UILC 856.00-00 주제 Definition of Real Estate Investment Trust 출시일 03/07/2025
숫자 202510012 UILC 856.04-00 주제 Rents From Real Property 출시일 03/07/2025
숫자 202510012 UILC 856.05-00 주제 Interest 출시일 03/07/2025
숫자 202510011 UILC 856.00-00 주제 Definition of Real Estate Investment Trust 출시일 03/07/2025
숫자 202510011 UILC 856.04-00 주제 Rents From Real Property 출시일 03/07/2025
숫자 202510011 UILC 856.05-00 주제 Interest 출시일 03/07/2025
숫자 202510010 UILC 7701.00-00 주제 Definitions 출시일 03/07/2025
숫자 202510010 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 03/07/2025
숫자 202510009 UILC 754.00-00 주제 Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 03/07/2025
숫자 202510009 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 03/07/2025
숫자 202510009 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 03/07/2025
숫자 202510008 UILC 338.00-00 주제 Certain Stock Purchases Treated as Asset Acquisitions 출시일 03/07/2025
숫자 202510008 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 03/07/2025
숫자 202510008 UILC 9100.06-00 주제 Section 338(g); Election Under Section 1.338-1T(c)(1) 출시일 03/07/2025
숫자 202510007 UILC 754.00-00 주제 Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 03/07/2025
숫자 202510007 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 03/07/2025