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.

  1. Enter a term in the Find box.
  2. Click the Search button.
도움말 찾기
숫자 UILC 주제 출시일
숫자 202323008 UILC 1361.03-03 주제 Electing Small Business Trusts 출시일 06/09/2023
숫자 202323008 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 06/09/2023
숫자 202323008 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 06/09/2023
숫자 202323007 UILC 860D.01-00 주제 Election 출시일 06/09/2023
숫자 202323007 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/09/2023
숫자 202323006 UILC 105.00-00 주제 Accident and Health Plans (Excluded v. Not Excluded) 출시일 06/09/2023
숫자 202323006 UILC 125.00-00 주제 Cafeteria Plans 출시일 06/09/2023
숫자 202323005 UILC 6402.00-00 주제 Authority to Make Credits or Refunds 출시일 06/09/2023
숫자 202323005 UILC 6413.00-00 주제 Special Rules Applicable to Certain Employment Taxes 출시일 06/09/2023
숫자 202323004 UILC 4051.00-00 주제 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 출시일 06/09/2023
숫자 202323003 UILC 7701.00-00 주제 Definitions 출시일 06/09/2023
숫자 202323003 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 06/09/2023
숫자 202323002 UILC 2010.04-00 주제 Portability Election under Section 2010(c)(5)(A) 출시일 06/09/2023
숫자 202323002 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 06/09/2023
숫자 202323001 UILC 9100.04-00 주제 Section 168; MACRS 출시일 06/09/2023
숫자 202323000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 06/09/2023
숫자 202322020 UILC 4945.04-04 주제 Grants to Individuals 출시일 06/02/2023
숫자 202322019 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 06/02/2023
숫자 202322019 UILC 501.03-08 주제 Educational Organizations 출시일 06/02/2023
숫자 202322018 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 06/02/2023
숫자 202322017 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/02/2023
숫자 202322017 UILC 992.02-00 주제 Election 출시일 06/02/2023
숫자 202322016 UILC 336.05-00 주제 Stock Sales and Distributions Treated as Asset Transfers 출시일 06/02/2023
숫자 202322016 UILC 9100.22-00 주제 Other 출시일 06/02/2023
숫자 202322015 UILC 355.00-00 주제 Distribution of Stock and Securities of a Controlled Corporation 출시일 06/02/2023