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 202414008 UILC 501.00-00 주제 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 출시일 04/05/2024
숫자 202414008 UILC 501.03-04 주제 Unincorporated Associations 출시일 04/05/2024
숫자 202414007 UILC 501.03-30 주제 Organizational and Operational Tests 출시일 04/05/2024
숫자 202414007 UILC 501.32-01 주제 Distribution of Assets to Private Individuals 출시일 04/05/2024
숫자 202414007 UILC 501.33-00 주제 Private v. Public Interest Served 출시일 04/05/2024
숫자 202414007 UILC 503.00-00 주제 Requirements for Exemption (Exempt v. Not Exempt) 출시일 04/05/2024
숫자 202414006 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 04/05/2024
숫자 202414005 UILC 501.00-00 주제 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 출시일 04/05/2024
숫자 202414005 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 04/05/2024
숫자 202414005 UILC 501.03-04 주제 Unincorporated Associations 출시일 04/05/2024
숫자 202414004 UILC 856.00-00 주제 Definition of Real Estate Investment Trust 출시일 04/05/2024
숫자 202414004 UILC 856.07-00 주제 Treatment of Wholly Owned Subsidiaries 출시일 04/05/2024
숫자 202414004 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/05/2024
숫자 202414003 UILC 2010.04-00 주제 Portability Election under Section 2010(c)(5)(A) 출시일 04/05/2024
숫자 202414003 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 04/05/2024
숫자 202414002 UILC 336.05-00 주제 Stock Sales and Distributions Treated as Asset Transfers 출시일 04/05/2024
숫자 202414002 UILC 9100.22-00 주제 Other 출시일 04/05/2024
숫자 202414001 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 04/05/2024
숫자 202414000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 04/05/2024
숫자 202413015 UILC 4945.04-04 주제 Grants to Individuals 출시일 03/29/2024
숫자 202413014 UILC 4945.04-04 주제 Grants to Individuals 출시일 03/29/2024
숫자 202413013 UILC 501.01-00 주제 Instrumentalities of U.S. 출시일 03/29/2024
숫자 202413013 UILC 501.03-05 주제 Corporations 출시일 03/29/2024
숫자 202413012 UILC 501.03-30 주제 Organizational and Operational Tests 출시일 03/29/2024
숫자 202413011 UILC 2010.04-00 주제 Portability Election under Section 2010(c)(5)(A) 출시일 03/29/2024