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 202340008 UILC 1362.01-02 주제 Election After Termination 출시일 10/06/2023
숫자 202340008 UILC 1362.02-00 주제 Termination of Election 출시일 10/06/2023
숫자 202340008 UILC 1362.02-02 주제 Ceases to be Small Business Corporation 출시일 10/06/2023
숫자 202340008 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 10/06/2023
숫자 202340007 UILC 1272.05-00 주제 OID Election 출시일 10/06/2023
숫자 202340007 UILC 1278.02-00 주제 Election to Include Market Discount Currently 출시일 10/06/2023
숫자 202340007 UILC 1283.03-01 주제 Elections 출시일 10/06/2023
숫자 202340007 UILC 851.00-00 주제 Definition of Regulated Investment Company 출시일 10/06/2023
숫자 202340007 UILC 851.01-00 주제 Election to be Regulated Investment Company 출시일 10/06/2023
숫자 202340007 UILC 852.00-00 주제 Taxation of Regulated Investment Companies and Their Shareholders 출시일 10/06/2023
숫자 202340007 UILC 855.00-00 주제 Dividends Paid by Regulated Investment Company After Close of Taxable Year 출시일 10/06/2023
숫자 202340007 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 10/06/2023
숫자 202340007 UILC 988.00-00 주제 Treatment of Certain Foreign Currency Transactions 출시일 10/06/2023
숫자 202340006 UILC 9100.04-00 주제 Section 168; MACRS 출시일 10/06/2023
숫자 202340005 UILC 1361.00-00 주제 Definitions 출시일 10/06/2023
숫자 202340005 UILC 1361.03-00 주제 Certain Trusts Permitted as Shareholders 출시일 10/06/2023
숫자 202340005 UILC 1361.03-03 주제 Electing Small Business Trusts 출시일 10/06/2023
숫자 202340005 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 10/06/2023
숫자 202340005 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 10/06/2023
숫자 202340004 UILC 9100.04-00 주제 Section 168; MACRS 출시일 10/06/2023
숫자 202340003 UILC 871.02-13 주제 Exemption from Tax on Certain Interest and Dividends 출시일 10/06/2023
숫자 202340002 UILC 1361.00-00 주제 Definitions 출시일 10/06/2023
숫자 202340002 UILC 1361.03-00 주제 Certain Trusts Permitted as Shareholders 출시일 10/06/2023
숫자 202340002 UILC 1361.03-01 주제 Grantor Trusts 출시일 10/06/2023
숫자 202340002 UILC 1361.03-02 주제 Qualified Subchapter S Trusts 출시일 10/06/2023