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 202349011 UILC 172.01-00 주제 Carryback and Carryover 출시일 12/08/2023
숫자 202349011 UILC 9100.22-00 주제 Other 출시일 12/08/2023
숫자 202349010 UILC 1400Z.01-00 주제 Designation of Opportunity Zones 출시일 12/08/2023
숫자 202349009 UILC 355.00-00 주제 Distribution of Stock and Securities of a Controlled Corporation 출시일 12/08/2023
숫자 202349009 UILC 355.01-00 주제 Spin-Off 출시일 12/08/2023
숫자 202349009 UILC 368.00-00 주제 Definitions Relating to Corporate Reorganizations 출시일 12/08/2023
숫자 202349009 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 12/08/2023
숫자 202349008 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 12/08/2023
숫자 202349008 UILC 992.02-00 주제 Election 출시일 12/08/2023
숫자 202349007 UILC 1400Z.01-00 주제 Designation of Opportunity Zones 출시일 12/08/2023
숫자 202349007 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 12/08/2023
숫자 202349007 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 12/08/2023
숫자 202349006 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 12/08/2023
숫자 202349006 UILC 1362.01-00 주제 Eligible v. Ineligible 출시일 12/08/2023
숫자 202349006 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 12/08/2023
숫자 202349005 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 12/08/2023
숫자 202349005 UILC 1362.01-00 주제 Eligible v. Ineligible 출시일 12/08/2023
숫자 202349005 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 12/08/2023
숫자 202349004 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 12/08/2023
숫자 202349004 UILC 1362.01-00 주제 Eligible v. Ineligible 출시일 12/08/2023
숫자 202349004 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 12/08/2023
숫자 202349003 UILC 162.00-00 주제 Trade or Business (Deductible v. Not Deductible) 출시일 12/08/2023
숫자 202349003 UILC 263.00-00 주제 Capital Expenditures (Deductible v. Not Deductible) 출시일 12/08/2023
숫자 202349003 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 12/08/2023
숫자 202349002 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 12/08/2023