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 202326006 UILC 7701.00-00 주제 Definitions 출시일 06/30/2023
숫자 202326006 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 06/30/2023
숫자 202326005 UILC 2632.00-00 주제 Special Rules for Allocation of GST Exemption 출시일 06/30/2023
숫자 202326005 UILC 2642.06-00 주제 Special Rules for Certain Inter Vivos Transfers 출시일 06/30/2023
숫자 202326005 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/30/2023
숫자 202326004 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 06/30/2023
숫자 202326004 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 06/30/2023
숫자 202326003 UILC 105.00-00 주제 Accident and Health Plans (Excluded v. Not Excluded) 출시일 06/30/2023
숫자 202326003 UILC 106.00-00 주제 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 출시일 06/30/2023
숫자 202326003 UILC 115.00-00 주제 Income of States, Municipalities, etc. 출시일 06/30/2023
숫자 202326003 UILC 6012.00-00 주제 Persons Required to Make Returns of Income (Required v. Not Required) 출시일 06/30/2023
숫자 202326003 UILC 7701.00-00 주제 Definitions 출시일 06/30/2023
숫자 202326002 UILC 1362.01-03 주제 Late Elections 출시일 06/30/2023
숫자 202326002 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 06/30/2023
숫자 202326001 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/30/2023
숫자 202326001 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 06/30/2023
숫자 202326000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 06/30/2023
숫자 202325011 UILC 4945.04-04 주제 Grants to Individuals 출시일 06/23/2023
숫자 202325010 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 06/23/2023
숫자 202325009 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 06/23/2023
숫자 202325008 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 06/23/2023
숫자 202325007 UILC 165.07-00 주제 Disaster Losses 출시일 06/23/2023
숫자 202325006 UILC 1361.05-00 주제 Qualified Subchapter S Subsidiary 출시일 06/23/2023
숫자 202325006 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 06/23/2023
숫자 202325006 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 06/23/2023