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 202420012 UILC 1362.01-03 주제 Late Elections 출시일 05/17/2024
숫자 202420011 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 05/17/2024
숫자 202420011 UILC 1362.01-00 주제 Eligible v. Ineligible 출시일 05/17/2024
숫자 202420011 UILC 1362.01-03 주제 Late Elections 출시일 05/17/2024
숫자 202420010 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 05/17/2024
숫자 202420010 UILC 1362.01-00 주제 Eligible v. Ineligible 출시일 05/17/2024
숫자 202420010 UILC 1362.01-03 주제 Late Elections 출시일 05/17/2024
숫자 202420009 UILC 2010.04-00 주제 Portability Election under Section 2010(c)(5)(A) 출시일 05/17/2024
숫자 202420009 UILC 9100.35-00 주제 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 출시일 05/17/2024
숫자 202420008 UILC 2632.00-00 주제 Special Rules for Allocation of GST Exemption 출시일 05/17/2024
숫자 202420008 UILC 2642.00-00 주제 Inclusion Ratio 출시일 05/17/2024
숫자 202420008 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 05/17/2024
숫자 202420007 UILC 2632.00-00 주제 Special Rules for Allocation of GST Exemption 출시일 05/17/2024
숫자 202420007 UILC 2642.00-00 주제 Inclusion Ratio 출시일 05/17/2024
숫자 202420007 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 05/17/2024
숫자 202420006 UILC 1295.02-00 주제 Time For Making Election 출시일 05/17/2024
숫자 202420006 UILC 1295.02-02 주제 Retroactive Elections 출시일 05/17/2024
숫자 202420005 UILC 1295.02-00 주제 Time For Making Election 출시일 05/17/2024
숫자 202420005 UILC 1295.02-02 주제 Retroactive Elections 출시일 05/17/2024
숫자 202420004 UILC 1295.02-00 주제 Time For Making Election 출시일 05/17/2024
숫자 202420004 UILC 1295.02-02 주제 Retroactive Elections 출시일 05/17/2024
숫자 202420003 UILC 1295.02-00 주제 Time For Making Election 출시일 05/17/2024
숫자 202420003 UILC 1295.02-02 주제 Retroactive Elections 출시일 05/17/2024
숫자 202420002 UILC 1295.02-00 주제 Time For Making Election 출시일 05/17/2024
숫자 202420002 UILC 1295.02-02 주제 Retroactive Elections 출시일 05/17/2024