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 202504019 UILC 501.35-00 주제 "Exclusively" Test 출시일 01/24/2025
숫자 202504018 UILC 6103.00-00 주제 Confidentiality and Disclosure of Returns and Return Information 출시일 01/24/2025
숫자 202504017 UILC 7852.00-00 주제 Other Applicable Rules 출시일 01/24/2025
숫자 202504016 UILC 9999.00-00 주제 Miscellaneous Issues 출시일 01/24/2025
숫자 202504015 UILC 6235B.00-00 주제 Period of Limitations on Making Adjustments 출시일 01/24/2025
숫자 202504014 UILC 4941.00-00 주제 Excise Taxes on Acts of Self-Dealing 출시일 01/24/2025
숫자 202504014 UILC 4944.00-00 주제 Excise Tax on "Jeopardizing" Investments 출시일 01/24/2025
숫자 202504014 UILC 501.33-00 주제 Private v. Public Interest Served 출시일 01/24/2025
숫자 202504013 UILC 9100.20-00 주제 Section 1502; Election to File Consolidated Return 출시일 01/24/2025
숫자 202504012 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 01/24/2025
숫자 202504012 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/24/2025
숫자 202504011 UILC 2010.04-00 주제 Portability Election under 2010(c)(5)(A) 출시일 01/24/2025
숫자 202504011 UILC 9100.35-00 주제 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) 출시일 01/24/2025
숫자 202504010 UILC 7701.00-00 주제 Definitions 출시일 01/24/2025
숫자 202504010 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 01/24/2025
숫자 202504009 UILC 7701.00-00 주제 Definitions 출시일 01/24/2025
숫자 202504009 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 01/24/2025
숫자 202504008 UILC 7701.00-00 주제 Definitions 출시일 01/24/2025
숫자 202504008 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 01/24/2025
숫자 202504007 UILC 1001.00-00 주제 Determination of Amount of and Recognition of Gain or Loss 출시일 01/24/2025
숫자 202504007 UILC 2056.07-00 주제 Qualified Terminable Interest Property 출시일 01/24/2025
숫자 202504007 UILC 2519.00-00 주제 Disposition of Certain Life Estates 출시일 01/24/2025
숫자 202504007 UILC 2702.00-00 주제 Special Valuation Rules for Transfers in Trust 출시일 01/24/2025
숫자 202504007 UILC 61.00-00 주제 Gross Income v. Not Gross Income 출시일 01/24/2025
숫자 202504006 UILC 1001.00-00 주제 Determination of Amount of and Recognition of Gain or Loss 출시일 01/24/2025