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 202431007 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 08/02/2024
숫자 202431007 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 08/02/2024
숫자 202431006 UILC 7701.00-00 주제 Definitions 출시일 08/02/2024
숫자 202431006 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 08/02/2024
숫자 202431006 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 08/02/2024
숫자 202431005 UILC 7701.00-00 주제 Definitions 출시일 08/02/2024
숫자 202431005 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 08/02/2024
숫자 202431005 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 08/02/2024
숫자 202431004 UILC 72.00-00 주제 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 출시일 08/02/2024
숫자 202431003 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 08/02/2024
숫자 202431003 UILC 1362.01-00 주제 Eligible v. Ineligible 출시일 08/02/2024
숫자 202431003 UILC 1362.02-00 주제 Termination of Election 출시일 08/02/2024
숫자 202431003 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 08/02/2024
숫자 202431002 UILC 42.00-00 주제 Low-Income Housing Credit 출시일 08/02/2024
숫자 202431002 UILC 9100.01-00 주제 Section 42; Low-Income Housing Credit 출시일 08/02/2024
숫자 202431001 UILC 468A.04-01 주제 Initial Schedules 출시일 08/02/2024
숫자 202431000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 08/02/2024
숫자 202430011 UILC 4945.04-04 주제 Grants to Individuals 출시일 07/26/2024
숫자 202430010 UILC 408.03-00 주제 Rollover Contributions 출시일 07/26/2024
숫자 202430009 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 07/26/2024
숫자 202430008 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 07/26/2024
숫자 202430007 UILC 414.03-00 주제 Employees of Businesses Under Common Control 출시일 07/26/2024
숫자 202430007 UILC 52.00-00 주제 Special Rules 출시일 07/26/2024
숫자 202430006 UILC 362.00-00 주제 Basis to Corporations 출시일 07/26/2024
숫자 202430006 UILC 9100.22-00 주제 Other 출시일 07/26/2024