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 202402006 UILC 9100.22-00 주제 Other 출시일 01/12/2024
숫자 202402005 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 01/12/2024
숫자 202402004 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 01/12/2024
숫자 202402004 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/12/2024
숫자 202402003 UILC 168.24-01 주제 Normalization Rules 출시일 01/12/2024
숫자 202402002 UILC 856.00-00 주제 Definition of Real Estate Investment Trust 출시일 01/12/2024
숫자 202402001 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 01/12/2024
숫자 202402001 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/12/2024
숫자 202402000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 01/12/2024
숫자 202401019 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 01/05/2024
숫자 202401018 UILC 501.07-05 주제 Business with Nonmembers 출시일 01/05/2024
숫자 202401017 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 01/05/2024
숫자 202401016 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 01/05/2024
숫자 202401016 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/05/2024
숫자 202401015 UILC 72.00-00 주제 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 출시일 01/05/2024
숫자 202401014 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/05/2024
숫자 202401013 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 01/05/2024
숫자 202401012 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 01/05/2024
숫자 202401011 UILC 856.00-00 주제 Definition of Real Estate Investment Trust 출시일 01/05/2024
숫자 202401010 UILC 7701.00-00 주제 Definitions 출시일 01/05/2024
숫자 202401010 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 01/05/2024
숫자 202401009 UILC 7701.00-00 주제 Definitions 출시일 01/05/2024
숫자 202401009 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 01/05/2024
숫자 202401008 UILC 7701.00-00 주제 Definitions 출시일 01/05/2024
숫자 202401008 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 01/05/2024