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 202530010 UILC 501.04-00 주제 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 출시일 07/25/2025
숫자 202530010 UILC 501.04-07 주제 Homeowners Association 출시일 07/25/2025
숫자 202530009 UILC 2010.04-00 주제 Portability Election under 2010(c)(5)(A) 출시일 07/25/2025
숫자 202530009 UILC 9100.35-00 주제 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) 출시일 07/25/2025
숫자 202530008 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 07/25/2025
숫자 202530008 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/25/2025
숫자 202530007 UILC 2642.07-00 주제 Relief Under IRC 2642(g)(1) 출시일 07/25/2025
숫자 202530006 UILC 38.00-00 주제 General Business Credit 출시일 07/25/2025
숫자 202530006 UILC 48.01-00 주제 Energy Credit 출시일 07/25/2025
숫자 202530006 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/25/2025
숫자 202530005 UILC 856.00-00 주제 Definition of Real Estate Investment Trust 출시일 07/25/2025
숫자 202530005 UILC 856.04-00 주제 Rents From Real Property 출시일 07/25/2025
숫자 202530004 UILC 355.00-00 주제 Distribution of Stock and Securities of a Controlled Corporation 출시일 07/25/2025
숫자 202530004 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 07/25/2025
숫자 202530003 UILC 1502.75-10 주제 When Group Remains in Existence 출시일 07/25/2025
숫자 202530003 UILC 351.00-00 주제 Transfer to Corporation Controlled by Transferor 출시일 07/25/2025
숫자 202530003 UILC 355.00-00 주제 Distribution of Stock and Securities of a Controlled Corporation 출시일 07/25/2025
숫자 202530003 UILC 368.05-00 주제 Recapitalization (Type "E") 출시일 07/25/2025
숫자 202530003 UILC 368.06-00 주제 Change in Identity, etc. (Type "F") 출시일 07/25/2025
숫자 202530003 UILC 833.00-00 주제 Treatment of Blue Cross Blue Shield Organizations 출시일 07/25/2025
숫자 202530002 UILC 614.04-00 주제 Aggregating Non-Operating Mineral Interests 출시일 07/25/2025
숫자 202530001 UILC 9100.04-00 주제 Section 168; MACRS 출시일 07/25/2025
숫자 202530000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 07/25/2025
숫자 202529008 UILC 59A.03-05 주제 Services Cost Method Exception 출시일 07/18/2025
숫자 202529007 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/18/2025