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 202343033 UILC 9100.35-00 주제 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 출시일 10/27/2023
숫자 202343032 UILC 9100.20-00 주제 Section 1502; Election to File Consolidated Return 출시일 10/27/2023
숫자 202343031 UILC 42.00-00 주제 Low-Income Housing Credit 출시일 10/27/2023
숫자 202343031 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 10/27/2023
숫자 202343031 UILC 9100.01-00 주제 Section 42; Low-Income Housing Credit 출시일 10/27/2023
숫자 202343030 UILC 2642.00-00 주제 Inclusion Ratio 출시일 10/27/2023
숫자 202343030 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 10/27/2023
숫자 202343029 UILC 2632.03-00 주제 Allocation of Unused GST Exemption 출시일 10/27/2023
숫자 202343029 UILC 2652.01-00 주제 Transferor Defined 출시일 10/27/2023
숫자 202343029 UILC 2652.01-02 주제 Special Election for QTIP 출시일 10/27/2023
숫자 202343029 UILC 2654.00-00 주제 Special Rules 출시일 10/27/2023
숫자 202343029 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 10/27/2023
숫자 202343028 UILC 7874.00-00 주제 Inversions 출시일 10/27/2023
숫자 202343027 UILC 2010.04-00 주제 Portability Election under Section 2010(c)(5)(A) 출시일 10/27/2023
숫자 202343027 UILC 9100.35-00 주제 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 출시일 10/27/2023
숫자 202343026 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 10/27/2023
숫자 202343026 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 10/27/2023
숫자 202343025 UILC 355.00-00 주제 Distribution of Stock and Securities of a Controlled Corporation 출시일 10/27/2023
숫자 202343025 UILC 355.01-00 주제 Spin-Off 출시일 10/27/2023
숫자 202343025 UILC 355.01-01 주제 Split-Off 출시일 10/27/2023
숫자 202343025 UILC 368.00-00 주제 Definitions Relating to Corporate Reorganizations 출시일 10/27/2023
숫자 202343025 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 10/27/2023
숫자 202343024 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 10/27/2023
숫자 202343024 UILC 1362.01-00 주제 Eligible v. Ineligible 출시일 10/27/2023
숫자 202343024 UILC 1362.01-02 주제 Election After Termination 출시일 10/27/2023