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 202419021 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 05/10/2024
숫자 202419020 UILC 501.03-30 주제 Organizational and Operational Tests 출시일 05/10/2024
숫자 202419019 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 05/10/2024
숫자 202419019 UILC 501.33-00 주제 Private v. Public Interest Served 출시일 05/10/2024
숫자 202419018 UILC 501.03-30 주제 Organizational and Operational Tests 출시일 05/10/2024
숫자 202419017 UILC 501.13-00 주제 Cemetery Companies 출시일 05/10/2024
숫자 202419017 UILC 501.13-00 주제 Cemetery Companies 출시일 05/10/2024
숫자 202419016 UILC 355.00-00 주제 Distribution of Stock and Securities of a Controlled Corporation 출시일 05/10/2024
숫자 202419016 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 05/10/2024
숫자 202419015 UILC 9100.04-00 주제 Section 168; MACRS 출시일 05/10/2024
숫자 202419014 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 05/10/2024
숫자 202419013 UILC 1400Z.01-00 주제 Designation of Opportunity Zones 출시일 05/10/2024
숫자 202419013 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 05/10/2024
숫자 202419013 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 05/10/2024
숫자 202419012 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 05/10/2024
숫자 202419011 UILC 1361.00-00 주제 Definitions 출시일 05/10/2024
숫자 202419011 UILC 1361.01-03 주제 Non-Resident Alien as Shareholder 출시일 05/10/2024
숫자 202419011 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 05/10/2024
숫자 202419011 UILC 1362.02-00 주제 Termination of Election 출시일 05/10/2024
숫자 202419011 UILC 1362.02-02 주제 Ceases to be Small Business Corporation 출시일 05/10/2024
숫자 202419011 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 05/10/2024
숫자 202419010 UILC 1045.00-00 주제 Rollover of Gain from One Qualified Business Stock to Another 출시일 05/10/2024
숫자 202419010 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 05/10/2024
숫자 202419009 UILC 1221.12-02 주제 Business Hedges 출시일 05/10/2024
숫자 202419009 UILC 856.01-00 주제 Income Requirements 출시일 05/10/2024