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 202325006 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/23/2023
숫자 202325005 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 06/23/2023
숫자 202325004 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 06/23/2023
숫자 202325004 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 06/23/2023
숫자 202325003 UILC 475.08-00 주제 Securities Traders 출시일 06/23/2023
숫자 202325003 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/23/2023
숫자 202325003 UILC 9100.10-01 주제 Accounting Methods 출시일 06/23/2023
숫자 202325002 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 06/23/2023
숫자 202325002 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/23/2023
숫자 202325001 UILC 1361.05-00 주제 Qualified Subchapter S Subsidiary 출시일 06/23/2023
숫자 202325001 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/23/2023
숫자 202325000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 06/23/2023
숫자 202324013 UILC 4945.04-04 주제 Grants to Individuals 출시일 06/16/2023
숫자 202324012 UILC 9999.98-00 Not Able to Identify Under Present List 주제 출시일 06/16/2023
숫자 202324012 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 06/16/2023
숫자 202324012 UILC 501.35-00 주제 "Exclusively" Test 출시일 06/16/2023
숫자 202324011 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 06/16/2023
숫자 202324011 UILC 501.03-30 주제 Organizational and Operational Tests 출시일 06/16/2023
숫자 202324010 UILC 9100.06-00 주제 Section 338(g); Election Under Section 1.338-1T(c)(1) 출시일 06/16/2023
숫자 202324009 UILC 9100.06-00 주제 Section 338(g); Election Under Section 1.338-1T(c)(1) 출시일 06/16/2023
숫자 202324008 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 06/16/2023
숫자 202324008 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/16/2023
숫자 202324007 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 06/16/2023
숫자 202324007 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/16/2023
숫자 202324007 UILC 9100.22-00 주제 Other 출시일 06/16/2023