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 202327019 UILC 501.00-00 주제 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 출시일 07/07/2023
숫자 202327019 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 07/07/2023
숫자 202327019 UILC 501.33-00 주제 Private v. Public Interest Served 출시일 07/07/2023
숫자 202327018 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 07/07/2023
숫자 202327017 UILC 501.07-00 주제 Social Clubs 출시일 07/07/2023
숫자 202327016 UILC 501.07-00 주제 Social Clubs 출시일 07/07/2023
숫자 202327015 UILC 41.00-00 주제 Credit for Increasing Research Activities 출시일 07/07/2023
숫자 202327014 UILC 3121.01-00 주제 Wages 출시일 07/07/2023
숫자 202327014 UILC 3121.01-22 주제 Stock-based Remuneration and Stock Options 출시일 07/07/2023
숫자 202327014 UILC 3401.01-00 주제 Wages Subject to Withholding 출시일 07/07/2023
숫자 202327013 UILC 2010.04-00 주제 Portability Election under Section 2010(c)(5)(A) 출시일 07/07/2023
숫자 202327013 UILC 9100.35-00 주제 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 출시일 07/07/2023
숫자 202327012 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/07/2023
숫자 202327012 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 07/07/2023
숫자 202327011 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/07/2023
숫자 202327011 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 07/07/2023
숫자 202327010 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/07/2023
숫자 202327010 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 07/07/2023
숫자 202327009 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/07/2023
숫자 202327009 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 07/07/2023
숫자 202327008 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/07/2023
숫자 202327008 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 07/07/2023
숫자 202327007 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/07/2023
숫자 202327007 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 07/07/2023
숫자 202327006 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/07/2023