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 202503010 UILC 9100.22-00 주제 Other 출시일 01/17/2025
숫자 202503009 UILC 4943.00-00 주제 Excise Taxes on Excess Business Holdings 출시일 01/17/2025
숫자 202503008 UILC 7701.00-00 주제 Definitions 출시일 01/17/2025
숫자 202503008 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 01/17/2025
숫자 202503007 UILC 2056.00-00 주제 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 출시일 01/17/2025
숫자 202503007 UILC 2652.00-00 주제 Other Definitions 출시일 01/17/2025
숫자 202503007 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/17/2025
숫자 202503006 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 01/17/2025
숫자 202503006 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/17/2025
숫자 202503005 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/17/2025
숫자 202503004 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 01/17/2025
숫자 202503003 UILC 7701.00-00 주제 Definitions 출시일 01/17/2025
숫자 202503003 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 01/17/2025
숫자 202503002 UILC 1092.02-01 주제 Defined 출시일 01/17/2025
숫자 202503002 UILC 165.00-00 주제 Deductions For Losses 출시일 01/17/2025
숫자 202503002 UILC 246.05-04 주제 Substantially Similar or Related Property 출시일 01/17/2025
숫자 202503002 UILC 72.00-00 주제 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 출시일 01/17/2025
숫자 202503001 UILC 7701.00-00 주제 Definitions 출시일 01/17/2025
숫자 202503001 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 01/17/2025
숫자 202503000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 01/17/2025
숫자 202502007 UILC 0431.00-00 주제 Minimum Funding Standards for Multiemployer Plans 출시일 01/10/2025
숫자 202502006 UILC 501.04-00 주제 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 출시일 01/10/2025
숫자 202502006 UILC 501.04-07 주제 Homeowners Association 출시일 01/10/2025
숫자 202502005 UILC 861.04-01 주제 Place Where Services Performed 출시일 01/10/2025
숫자 202502004 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 01/10/2025