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 202509007 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 02/28/2025
숫자 202509006 UILC 1362.01-03 주제 Late Elections 출시일 02/28/2025
숫자 202509006 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 02/28/2025
숫자 202509005 UILC 6041.00-00 주제 Information at Source 출시일 02/28/2025
숫자 202509005 UILC 61.00-00 주제 Gross Income v. Not Gross Income 출시일 02/28/2025
숫자 202509004 UILC 754.00-00 주제 Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 02/28/2025
숫자 202509004 UILC 754.02-00 주제 Timeliness of Election 출시일 02/28/2025
숫자 202509004 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 02/28/2025
숫자 202509004 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 02/28/2025
숫자 202509003 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 02/28/2025
숫자 202509003 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 02/28/2025
숫자 202509002 UILC 9100.04-00 주제 Section 168; MACRS 출시일 02/28/2025
숫자 202509001 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 02/28/2025
숫자 202509001 UILC 1362.01-00 주제 Eligible v. Ineligible 출시일 02/28/2025
숫자 202509001 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 02/28/2025
숫자 202509000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 02/28/2025
숫자 202508009 UILC 4945.04-04 주제 Grants to Individuals 출시일 02/21/2025
숫자 202508008 UILC 4945.04-04 주제 Grants to Individuals 출시일 02/21/2025
숫자 202508007 UILC 4945.04-04 주제 Grants to Individuals 출시일 02/21/2025
숫자 202508006 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 02/21/2025
숫자 202508006 UILC 501.35-00 주제 "Exclusively" Test 출시일 02/21/2025
숫자 202508005 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 02/21/2025
숫자 202508005 UILC 501.03-30 주제 Organizational and Operational Tests 출시일 02/21/2025
숫자 202508005 UILC 501.33-00 주제 Private v. Public Interest Served 출시일 02/21/2025
숫자 202508004 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 02/21/2025