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 202346013 UILC 6303.01-00 주제 Lien 출시일 11/17/2023
숫자 202346012 UILC 6047.00-00 주제 Information Relating to Certain Trusts and Annuity Plans (See Also 6652.0300, 6652.04, 7207.0000, and 6704.0000) 출시일 11/17/2023
숫자 202346012 UILC 6071.02-00 주제 Certain Information Returns 출시일 11/17/2023
숫자 202346011 UILC 6047.00-00 주제 Information Relating to Certain Trusts and Annuity Plans (See Also 6652.0300, 6652.04, 7207.0000, and 6704.0000) 출시일 11/17/2023
숫자 202346011 UILC 6071.02-00 주제 Certain Information Returns 출시일 11/17/2023
숫자 202346010 UILC 7803.00-00 주제 Other Personnel 출시일 11/17/2023
숫자 202346009 UILC 6221B.00-00 주제 Tax Treatment Determined At Partnership Level-BBA 출시일 11/17/2023
숫자 202346009 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 11/17/2023
숫자 202346008 UILC 856.01-00 주제 Income Requirements 출시일 11/17/2023
숫자 202346007 UILC 42.00-00 주제 Low-Income Housing Credit 출시일 11/17/2023
숫자 202346007 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 11/17/2023
숫자 202346007 UILC 9100.01-00 주제 Section 42; Low-Income Housing Credit 출시일 11/17/2023
숫자 202346006 UILC 2632.03-00 주제 Allocation of Unused GST Exemption 출시일 11/17/2023
숫자 202346006 UILC 2642.00-00 주제 Inclusion Ratio 출시일 11/17/2023
숫자 202346006 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 11/17/2023
숫자 202346005 UILC 9100.04-00 주제 Section 168; MACRS 출시일 11/17/2023
숫자 202346004 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 11/17/2023
숫자 202346004 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 11/17/2023
숫자 202346003 UILC 7701.00-00 주제 Definitions 출시일 11/17/2023
숫자 202346003 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 11/17/2023
숫자 202346003 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 11/17/2023
숫자 202346001 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 11/17/2023
숫자 202346000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 11/17/2023
숫자 202345015 UILC 4945.04-04 주제 Grants to Individuals 출시일 11/10/2023
숫자 202345014 UILC 4942.03-07 주제 Set-Asides 출시일 11/10/2023