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 202504000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 01/24/2025
숫자 202503015 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 01/17/2025
숫자 202503014 UILC 9100.10-01 주제 Accounting Methods 출시일 01/17/2025
숫자 202503013 UILC 336.05-00 주제 Stock Sales and Distributions Treated as Asset Transfers 출시일 01/17/2025
숫자 202503013 UILC 9100.22-00 주제 Other 출시일 01/17/2025
숫자 202503012 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 01/17/2025
숫자 202503012 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 01/17/2025
숫자 202503011 UILC 1400Z.01-00 주제 Designation of Opportunity Zones 출시일 01/17/2025
숫자 202503010 UILC 382.00-00 주제 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 출시일 01/17/2025
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