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 202322014 UILC 408.00-00 주제 Individual Retirement Accounts 출시일 06/02/2023
숫자 202322014 UILC 408.03-00 주제 Rollover Contributions 출시일 06/02/2023
숫자 202322013 UILC 408.00-00 주제 Individual Retirement Accounts 출시일 06/02/2023
숫자 202322013 UILC 408.03-00 주제 Rollover Contributions 출시일 06/02/2023
숫자 202322012 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 06/02/2023
숫자 202322011 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 06/02/2023
숫자 202322011 UILC 1362.01-01 주제 Shareholder Consent 출시일 06/02/2023
숫자 202322011 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 06/02/2023
숫자 202322010 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 06/02/2023
숫자 202322010 UILC 1362.01-00 주제 Eligible v. Ineligible 출시일 06/02/2023
숫자 202322010 UILC 1362.02-00 주제 Termination of Election 출시일 06/02/2023
숫자 202322010 UILC 1362.02-02 주제 Ceases to be Small Business Corporation 출시일 06/02/2023
숫자 202322010 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 06/02/2023
숫자 202322009 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 06/02/2023
숫자 202322009 UILC 1362.01-00 주제 Eligible v. Ineligible 출시일 06/02/2023
숫자 202322009 UILC 1362.02-00 주제 Termination of Election 출시일 06/02/2023
숫자 202322009 UILC 1362.02-02 주제 Ceases to be Small Business Corporation 출시일 06/02/2023
숫자 202322009 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 06/02/2023
숫자 202322008 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/02/2023
숫자 202322007 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/02/2023
숫자 202322006 UILC 355.00-00 주제 Distribution of Stock and Securities of a Controlled Corporation 출시일 06/02/2023
숫자 202322006 UILC 355.01-00 주제 Spin-Off 출시일 06/02/2023
숫자 202322006 UILC 361.00-00 주제 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 출시일 06/02/2023
숫자 202322006 UILC 361.02-02 주제 Certain Transfers to Creditors 출시일 06/02/2023
숫자 202322006 UILC 368.00-00 주제 Definitions Relating to Corporate Reorganizations 출시일 06/02/2023