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.

  1. Enter a term in the Find box.
  2. Click the Search button.
도움말 찾기
숫자 UILC 주제 출시일
숫자 202344014 UILC 59.00-00 주제 Other Definitions and Special Rules 출시일 11/03/2023
숫자 202344014 UILC 9100.02-00 주제 Section 59(e) 출시일 11/03/2023
숫자 202344013 UILC 355.00-00 주제 Distribution of Stock and Securities of a Controlled Corporation 출시일 11/03/2023
숫자 202344013 UILC 355.01-00 주제 Spin-Off 출시일 11/03/2023
숫자 202344013 UILC 361.00-00 주제 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 출시일 11/03/2023
숫자 202344013 UILC 368.00-00 주제 Definitions Relating to Corporate Reorganizations 출시일 11/03/2023
숫자 202344013 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 11/03/2023
숫자 202344012 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 11/03/2023
숫자 202344012 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 11/03/2023
숫자 202344011 UILC 1092.05-00 주제 Mixed Straddles 출시일 11/03/2023
숫자 202344010 UILC 415.00-00 주제 Limitations on Benefits and Contributions Under Qualified Plans 출시일 11/03/2023
숫자 202344009 UILC 754.00-00 주제 Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 11/03/2023
숫자 202344009 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 11/03/2023
숫자 202344009 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 11/03/2023
숫자 202344008 UILC 1033.07-00 주제 Special Rule for Outdoor Advertising Displays 출시일 11/03/2023
숫자 202344008 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 11/03/2023
숫자 202344007 UILC 856.00-00 주제 Definition of Real Estate Investment Trust 출시일 11/03/2023
숫자 202344006 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 11/03/2023
숫자 202344006 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 11/03/2023
숫자 202344005 UILC 1361.03-00 주제 Certain Trusts Permitted as Shareholders 출시일 11/03/2023
숫자 202344005 UILC 1361.03-02 주제 Qualified Subchapter S Trusts 출시일 11/03/2023
숫자 202344005 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 11/03/2023
숫자 202344005 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 11/03/2023
숫자 202344004 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 11/03/2023
숫자 202344004 UILC 1362.02-00 주제 Termination of Election 출시일 11/03/2023