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.

  1. Enter a term in the Find box.
  2. Click the Search button.
도움말 찾기
숫자 UILC 주제 출시일
숫자 202410009 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 03/08/2024
숫자 202410008 UILC 1400Z.01-00 주제 Designation of Opportunity Zones 출시일 03/08/2024
숫자 202410008 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 03/08/2024
숫자 202410008 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 03/08/2024
숫자 202410007 UILC 1361.05-00 주제 Qualified Subchapter S Subsidiary 출시일 03/08/2024
숫자 202410007 UILC 1362.01-03 주제 Late Elections 출시일 03/08/2024
숫자 202410007 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 03/08/2024
숫자 202410006 UILC 2032.00-00 주제 Alternate Valuation 출시일 03/08/2024
숫자 202410006 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 03/08/2024
숫자 202410005 UILC 856.01-00 주제 Income Requirements 출시일 03/08/2024
숫자 202410004 UILC 1361.05-00 주제 Qualified Subchapter S Subsidiary 출시일 03/08/2024
숫자 202410004 UILC 1362.01-03 주제 Late Elections 출시일 03/08/2024
숫자 202410004 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 03/08/2024
숫자 202410003 UILC 1361.00-00 주제 Definitions 출시일 03/08/2024
숫자 202410003 UILC 1361.05-00 주제 Qualified Subchapter S Subsidiary 출시일 03/08/2024
숫자 202410003 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 03/08/2024
숫자 202410003 UILC 1362.01-00 주제 Eligible v. Ineligible 출시일 03/08/2024
숫자 202410003 UILC 1362.01-03 주제 Late Elections 출시일 03/08/2024
숫자 202410003 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 03/08/2024
숫자 202410002 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 03/08/2024
숫자 202410001 UILC 754.00-00 주제 Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 03/08/2024
숫자 202410001 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 03/08/2024
숫자 202410000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 03/08/2024
숫자 202409022 UILC 4945.04-04 주제 Grants to Individuals ADMINISTRATION: Authority of officers of Internal Revenue 출시일 03/01/2024
숫자 202409021 UILC 501.03-08 주제 Educational Organizations 출시일 03/01/2024