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 202332018 UILC 501.03-30 주제 Organizational and Operational Tests 출시일 08/11/2023
숫자 202332017 UILC 501.08-00 주제 Fraternal Beneficiary Societies (See Also 0501.03-09) 출시일 08/11/2023
숫자 202332016 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 08/11/2023
숫자 202332016 UILC 501.33-00 주제 Private v. Public Interest Served 출시일 08/11/2023
숫자 202332015 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 08/11/2023
숫자 202332015 UILC 501.03-30 주제 Organizational and Operational Tests 출시일 08/11/2023
숫자 202332014 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 08/11/2023
숫자 202332014 UILC 501.33-00 주제 Private v. Public Interest Served 출시일 08/11/2023
숫자 202332014 UILC 501.36-00 주제 Business Activities 출시일 08/11/2023
숫자 202332013 UILC 2056A.00-00 주제 Qualified Domestic Trusts (Deductible v. Not Deductible) 출시일 08/11/2023
숫자 202332013 UILC 9100.22-00 주제 Other 출시일 08/11/2023
숫자 202332012 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 08/11/2023
숫자 202332011 UILC 642.03-00 주제 Charitable Deduction 출시일 08/11/2023
숫자 202332011 UILC 691.00-00 주제 Recipients of Income in Respect of Decedents 출시일 08/11/2023
숫자 202332010 UILC 9100.12-00 주제 Section 663; Special Rules Applicable to Sections 661 and 662 출시일 08/11/2023
숫자 202332009 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 08/11/2023
숫자 202332009 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 08/11/2023
숫자 202332008 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 08/11/2023
숫자 202332007 UILC 163.10-13 주제 (TCJA) Exemptions, elections and exceptions (including allocations) 출시일 08/11/2023
숫자 202332007 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 08/11/2023
숫자 202332006 UILC 7701.00-00 주제 Definitions 출시일 08/11/2023
숫자 202332006 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 08/11/2023
숫자 202332006 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 08/11/2023
숫자 202332005 UILC 7701.00-00 주제 Definitions 출시일 08/11/2023
숫자 202332004 UILC 9100.26-00 주제 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 출시일 08/11/2023