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 202338001 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 09/22/2023
숫자 202338001 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 09/22/2023
숫자 202338000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 09/22/2023
숫자 202337011 UILC 4942.03-07 주제 Set-Asides 출시일 09/15/2023
숫자 202337010 UILC 4945.04-04 주제 Grants to Individuals 출시일 09/15/2023
숫자 202337009 UILC 115.06-00 주제 Income Accruing to the State 출시일 09/15/2023
숫자 202337009 UILC 468B.02-00 주제 Taxation of Designated Settlement Funds 출시일 09/15/2023
숫자 202337008 UILC 9100.20-00 주제 Section 1502; Election to File Consolidated Return 출시일 09/15/2023
숫자 202337007 UILC 1001.22-00 주제 Modifications of debt instruments 출시일 09/15/2023
숫자 202337006 UILC 2632.00-00 주제 Special Rules for Allocation of GST Exemption 출시일 09/15/2023
숫자 202337006 UILC 2642.00-00 주제 Inclusion Ratio 출시일 09/15/2023
숫자 202337006 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 09/15/2023
숫자 202337005 UILC 9100.04-00 주제 Section 168; MACRS 출시일 09/15/2023
숫자 202337004 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 09/15/2023
숫자 202337004 UILC 9100.22-00 주제 Other 출시일 09/15/2023
숫자 202337004 UILC 951A.00-00 주제 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders 출시일 09/15/2023
숫자 202337004 UILC 951A.02-00 주제 Net CFC Tested Income 출시일 09/15/2023
숫자 202337003 UILC 2632.00-00 주제 Special Rules for Allocation of GST Exemption 출시일 09/15/2023
숫자 202337003 UILC 2642.00-00 주제 Inclusion Ratio 출시일 09/15/2023
숫자 202337003 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 09/15/2023
숫자 202337002 UILC 2056.07-00 주제 Qualified Terminable Interest Property 출시일 09/15/2023
숫자 202337002 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 09/15/2023
숫자 202337001 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 09/15/2023
숫자 202337000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 09/15/2023
숫자 202336034 UILC 4945.04-04 주제 Grants to Individuals 출시일 09/08/2023