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 202407005 UILC 1361.03-03 주제 Electing Small Business Trusts 출시일 02/16/2024
숫자 202407005 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 02/16/2024
숫자 202407005 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 02/16/2024
숫자 202407004 UILC 2056.07-00 주제 Qualified Terminable Interest Property 출시일 02/16/2024
숫자 202407004 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 02/16/2024
숫자 202407003 UILC 614.04-00 주제 Aggregating Non-Operating Mineral Interests 출시일 02/16/2024
숫자 202407003 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 02/16/2024
숫자 202407002 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 02/16/2024
숫자 202407002 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 02/16/2024
숫자 202407001 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 02/16/2024
숫자 202407001 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 02/16/2024
숫자 202407000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 02/16/2024
숫자 202406020 UILC 4945.04-04 주제 Grants to Individuals 출시일 02/09/2024
숫자 202406019 UILC 430.00-00 주제 Minimum funding standards for single-employer defined benefit pension plans 출시일 02/09/2024
숫자 202406018 UILC 430.00-00 주제 Minimum funding standards for single-employer defined benefit pension plans 출시일 02/09/2024
숫자 202406017 UILC 431.00-00 주제 Minimum Funding Standards for Multiemployer Plans 출시일 02/09/2024
숫자 202406016 UILC 430.00-00 주제 Minimum funding standards for single-employer defined benefit pension plans 출시일 02/09/2024
숫자 202406015 UILC 4945.04-04 주제 Grants to Individuals 출시일 02/09/2024
숫자 202406014 UILC 501.33-00 주제 Private v. Public Interest Served 출시일 02/09/2024
숫자 202406014 UILC 501.36-01 주제 Section 501(c)(3) Organizations 출시일 02/09/2024
숫자 202406013 UILC 118.01-00 주제 Contributions by Shareholders 출시일 02/09/2024
숫자 202406013 UILC 2501.00-00 주제 Imposition of Gift Tax (Imposed v. Not Imposed) 출시일 02/09/2024
숫자 202406013 UILC 2511.00-00 주제 Transfers in General (Gift v. Not a Gift) 출시일 02/09/2024
숫자 202406013 UILC 305.04-00 주제 Disproportionate Distributions 출시일 02/09/2024
숫자 202406012 UILC 118.01-00 주제 Contributions by Shareholders 출시일 02/09/2024