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 202334014 UILC 1502.13-00 주제 Intercompany Transactions 출시일 08/25/2023
숫자 202334014 UILC 1502.99-00 주제 Regulations Governing Consolidated Returns--Issue Not Contained in Present List 출시일 08/25/2023
숫자 202334014 UILC 367.00-00 주제 Foreign Corporations 출시일 08/25/2023
숫자 202334014 UILC 368.00-00 주제 Definitions Relating to Corporate Reorganizations 출시일 08/25/2023
숫자 202334014 UILC 368.06-00 주제 Change in Identity, etc. (Type "F") 출시일 08/25/2023
숫자 202334013 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 08/25/2023
숫자 202334013 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 08/25/2023
숫자 202334012 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 08/25/2023
숫자 202334012 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 08/25/2023
숫자 202334011 UILC 856.00-00 주제 Definition of Real Estate Investment Trust 출시일 08/25/2023
숫자 202334011 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 08/25/2023
숫자 202334010 UILC 1362.01-03 주제 Late Elections 출시일 08/25/2023
숫자 202334010 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 08/25/2023
숫자 202334009 UILC 7872.05-00 주제 Types of Below Market Loans Subject to Section 7872 출시일 08/25/2023
숫자 202334009 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 08/25/2023
숫자 202334008 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 08/25/2023
숫자 202334008 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 08/25/2023
숫자 202334007 UILC 856.01-00 주제 Income Requirements 출시일 08/25/2023
숫자 202334006 UILC 1295.02-02 주제 Retroactive Elections 출시일 08/25/2023
숫자 202334005 UILC 338.05-00 주제 Elective Recognition of Gain or Loss by Target Corporation - Together with Nonrecognition of Gain or Loss on Stock Sold by Selling Consolidated Group 출시일 08/25/2023
숫자 202334005 UILC 9100.06-00 주제 Section 338(g); Election Under Section 1.338-1T(c)(1) 출시일 08/25/2023
숫자 202334004 UILC 1362.01-03 주제 Late Elections 출시일 08/25/2023
숫자 202334004 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 08/25/2023
숫자 202334003 UILC 1362.01-03 주제 Late Elections 출시일 08/25/2023
숫자 202334003 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 08/25/2023