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 202224016 UILC 4945.04-04 주제 Grants to Individuals 출시일 06/17/2022
숫자 202224015 UILC 501.00-00 주제 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 출시일 06/17/2022
숫자 202224015 UILC 501.03-00 주제 Religious, Charitable, etc., Institutions and Community Chest 출시일 06/17/2022
숫자 202224015 UILC 501.33-00 주제 Private v. Public Interest Served 출시일 06/17/2022
숫자 202224015 UILC 501.35-00 주제 "Exclusively" Test 출시일 06/17/2022
숫자 202224014 UILC 501.06-00 주제 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 출시일 06/17/2022
숫자 202224014 UILC 501.06-01 주제 Performance of Particular Services for Members 출시일 06/17/2022
숫자 202224013 UILC 501.33-00 주제 Private v. Public Interest Served 출시일 06/17/2022
숫자 202224013 UILC 501.03-08 주제 Educational Organizations 출시일 06/17/2022
숫자 202224012 UILC 355.00-00 주제 Distribution of Stock and Securities of a Controlled Corporation 출시일 06/17/2022
숫자 202224012 UILC 355.01-00 주제 Spin-Off 출시일 06/17/2022
숫자 202224012 UILC 361.00-00 주제 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 출시일 06/17/2022
숫자 202224012 UILC 368.04-00 주제 Assets for Control of Transferee (Type "D") 출시일 06/17/2022
숫자 202224011 UILC 166.00-00 주제 Bad Debts 출시일 06/17/2022
숫자 202224011 UILC 197.00-00 주제 Amortization of Goodwill & Certain Other Intangibles 출시일 06/17/2022
숫자 202224011 UILC 597.05-01 주제 Basis 출시일 06/17/2022
숫자 202224010 UILC 1001.00-00 주제 Determination of Amount of and Recognition of Gain or Loss 출시일 06/17/2022
숫자 202224010 UILC 1234A.01-00 주제 Right or Obligation With Respect to Personal Property 출시일 06/17/2022
숫자 202224010 UILC 165.00-00 주제 Deductions For Losses 출시일 06/17/2022
숫자 202224010 UILC 263.08-03 주제 Payment for Cancellation 출시일 06/17/2022
숫자 202224009 UILC 2010.04-00 주제 Portability Election under Section 2010(c)(5)(A) 출시일 06/17/2022
숫자 202224009 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 06/17/2022
숫자 202224008 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 06/17/2022
숫자 202224007 UILC 2010.04-00 주제 Portability Election under Section 2010(c)(5)(A) 출시일 06/17/2022
숫자 202224007 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 06/17/2022