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 202505005 UILC 754.02-00 주제 Timeliness of Election 출시일 01/31/2025
숫자 202505005 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/31/2025
숫자 202505005 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 01/31/2025
숫자 202505004 UILC 754.00-00 주제 Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 01/31/2025
숫자 202505004 UILC 754.02-00 주제 Timeliness of Election 출시일 01/31/2025
숫자 202505004 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/31/2025
숫자 202505004 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 01/31/2025
숫자 202505003 UILC 7701.00-00 주제 Definitions 출시일 01/31/2025
숫자 202505003 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/31/2025
숫자 202505003 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 01/31/2025
숫자 202505002 UILC 213.00-00 주제 Medical, Dental, etc., Expenses 출시일 01/31/2025
숫자 202505001 UILC 355.00-00 주제 Distribution of Stock and Securities of a Controlled Corporation 출시일 01/31/2025
숫자 202505001 UILC 355.01-00 주제 Spin-Off 출시일 01/31/2025
숫자 202505001 UILC 361.00-00 주제 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 출시일 01/31/2025
숫자 202505001 UILC 368.00-00 주제 Definitions Relating to Corporate Reorganizations 출시일 01/31/2025
숫자 202505001 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 01/31/2025
숫자 202505000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 01/31/2025
숫자 202504021 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 01/24/2025
숫자 202504021 UILC 501.33-00 주제 Private v. Public Interest Served 출시일 01/24/2025
숫자 202504020 UILC 501.03-30 주제 Organizational and Operational Tests 출시일 01/24/2025
숫자 202504020 UILC 501.32-01 주제 Distribution of Assets to Private Individuals 출시일 01/24/2025
숫자 202504020 UILC 501.33-00 주제 Private v. Public Interest Served 출시일 01/24/2025
숫자 202504019 UILC 501.00-00 주제 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 출시일 01/24/2025
숫자 202504019 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 01/24/2025
숫자 202504019 UILC 501.03-30 주제 Organizational and Operational Tests 출시일 01/24/2025