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 202405003 UILC 1361.03-00 주제 Certain Trusts Permitted as Shareholders 출시일 02/02/2024
숫자 202405003 UILC 1361.03-02 주제 Qualified Subchapter S Trusts 출시일 02/02/2024
숫자 202405003 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 02/02/2024
숫자 202405003 UILC 1362.01-00 주제 Eligible v. Ineligible 출시일 02/02/2024
숫자 202405003 UILC 1362.02-00 주제 Termination of Election 출시일 02/02/2024
숫자 202405003 UILC 1362.02-02 주제 Ceases to be Small Business Corporation 출시일 02/02/2024
숫자 202405003 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 02/02/2024
숫자 202405002 UILC 115.00-00 주제 Income of States, Municipalities, etc. 출시일 02/02/2024
숫자 202405002 UILC 115.03-00 주제 Essential Governmental Function 출시일 02/02/2024
숫자 202405002 UILC 115.06-00 주제 Income Accruing to the State 출시일 02/02/2024
숫자 202405002 UILC 6012.00-00 주제 Persons Required to Make Returns of Income (Required v. Not Required) 출시일 02/02/2024
숫자 202405002 UILC 6012.05-01 주제 Estates or Trusts 출시일 02/02/2024
숫자 202405001 UILC 856.00-00 주제 Definition of Real Estate Investment Trust 출시일 02/02/2024
숫자 202405000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 02/02/2024
숫자 202404010 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 01/26/2024
숫자 202404009 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 01/26/2024
숫자 202404008 UILC 501.03-18 주제 Prevention of Cruelty Groups 출시일 01/26/2024
숫자 202404007 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 01/26/2024
숫자 202404006 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 01/26/2024
숫자 202404005 UILC 355.00-00 주제 Distribution of Stock and Securities of a Controlled Corporation 출시일 01/26/2024
숫자 202404005 UILC 355.01-00 주제 Spin-Off 출시일 01/26/2024
숫자 202404005 UILC 368.00-00 주제 Definitions Relating to Corporate Reorganizations 출시일 01/26/2024
숫자 202404005 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 01/26/2024
숫자 202404004 UILC 2010.04-00 주제 Portability Election under Section 2010(c)(5)(A) 출시일 01/26/2024
숫자 202404004 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 01/26/2024