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 202328021 UILC 501.03-19 주제 Public Recreation Facilities and Athletic Organizations 출시일 07/14/2023
숫자 202328020 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 07/14/2023
숫자 202328019 UILC 1276.00-00 주제 Disposition Gain Representing Accrued Market Discount Treated as Ordinary Income 출시일 07/14/2023
숫자 202328019 UILC 1276.03-00 주제 Treatment of Nonrecognition Transactions 출시일 07/14/2023
숫자 202328019 UILC 1276.03-01 주제 Transferred Basis Property 출시일 07/14/2023
숫자 202328019 UILC 1276.04-00 주제 Special Rules 출시일 07/14/2023
숫자 202328019 UILC 355.00-00 주제 Distribution of Stock and Securities of a Controlled Corporation 출시일 07/14/2023
숫자 202328019 UILC 355.01-00 주제 Spin-Off 출시일 07/14/2023
숫자 202328019 UILC 368.00-00 주제 Definitions Relating to Corporate Reorganizations 출시일 07/14/2023
숫자 202328019 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 07/14/2023
숫자 202328019 UILC 832.00-00 주제 Insurance Company Taxable Income 출시일 07/14/2023
숫자 202328018 UILC 4943.00-00 주제 Excise Taxes on Excess Business Holdings 출시일 07/14/2023
숫자 202328017 UILC 9100.04-00 주제 Section 168; MACRS 출시일 07/14/2023
숫자 202328016 UILC 9100.04-00 주제 Section 168; MACRS 출시일 07/14/2023
숫자 202328015 UILC 9100.04-00 주제 Section 168; MACRS 출시일 07/14/2023
숫자 202328014 UILC 9100.04-00 주제 Section 168; MACRS 출시일 07/14/2023
숫자 202328013 UILC 9100.04-00 주제 Section 168; MACRS 출시일 07/14/2023
숫자 202328012 UILC 9100.04-00 주제 Section 168; MACRS 출시일 07/14/2023
숫자 202328011 UILC 9100.04-00 주제 Section 168; MACRS 출시일 07/14/2023
숫자 202328010 UILC 9100.04-00 주제 Section 168; MACRS 출시일 07/14/2023
숫자 202328009 UILC 9100.04-00 주제 Section 168; MACRS 출시일 07/14/2023
숫자 202328008 UILC 9100.04-00 주제 Section 168; MACRS 출시일 07/14/2023
숫자 202328007 UILC 9100.04-00 주제 Section 168; MACRS 출시일 07/14/2023
숫자 202328006 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 07/14/2023
숫자 202328006 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/14/2023